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THE KERALA VALUE ADDED TAX ACT, 2003
CHAPTER IX : MISCELLANEOUS

80. Limitation for certain suits and prosecutions.—

No suit shall be instituted against the Government and no suit, prosecutions or other proceeding shall be instituted against any officer or servant of the Government in respect of any act done or purporting to be done under this Act, unless the suit, prosecution or other proceeding is instituted within six months from the date of the act complained of:

Provided that, in computing the period of limitation under this section, the time taken for obtaining sanction under the sub-section (1) of section 79 shall be excluded.