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TMI Blog2017 (1) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... S.K.DEVI, SRI.SHANMUGHAM D. JAYAN FOR THE RESPONDENT : GOVERNMENT PLEADER SMT.M.M.JASMINE JUDGMENT Petitioner has sought for a direction to the 1st respondent to receive Rs. 21,10,000/- on or before 31st March 2014 under Section 23B of the Kerala General Sales Tax Act (hereinafter referred to as the Act). During the pendency of the writ petition, by virtue of an interim order dated 31/3/2014, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with the manner in which the petitioner has worked, the total liability will come to Rs. 21,09,811/- and hence this writ petition is filed. 3. Counter affidavit has been filed by the respondent inter alia stating that as against an order of assessment, petitioner had challenged the matter before the appellate authority who modified the order of assessment. Consequently appeal was filed which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not satisfy the amnesty scheme. It is also submitted that during the pendency of the writ petition, the Tribunal had interfered with the assessment order and Ext.P8 dated 17/8/2016 is the order passed by the Commercial Tax Officer. I do not think that I should go into the details of the adjustments made in the matter after the Tribunal's order. 4. The short question to be considered in the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest thereon." 5. In respect of amnesty scheme available in respect of demands relating to the period 1st April, 2000 to 31st March, 2005, the reduction granted is 90% of the interest on the tax amount and for the amount of penalty and interest thereon. The contention is that the reduction is for 90% of the interest on tax amount and also the entire amount of penalty and interest thereon. If ..... X X X X Extracts X X X X X X X X Extracts X X X X
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