Section 56(2) in The Kerala Value Added Tax Act, 2003
(2)The Deputy Commissioner shall not pass any order under subsection (1) if, -(a)the time for appeal against the order has not expired;(b)the order has been made the subject matter of an appeal to the Deputy Commissioner (Appeals) or the Assistant Commissioner(Appeals) or the Appellate Tribunal or of a revision in the High Court; or(c)more than four years have expired from the year in which the order referred to therein was passed.
