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TMI Blog2020 (11) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... d the petitioner cannot be compelled to opt for the amnesty under enactments other than the one he has chosen for settlement under the scheme - HELD THAT:- The statutory provision which deals with the amnesty scheme makes it applicable to outstanding dues under various statutes such as the Kerala Value Added Tax Act, Central Sales Tax Act, Tax on luxuries Act, Kerala Surcharges Act, Kerala Agricu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er outstanding dues from the petitioner under the KGST Act and what has been offered for settlement under the amnesty scheme is the entire dues pertaining to the petitioner under the KGST Act. The 2nd respondent assessing authority is directed to accept the application of the petitioner for settling arrears under the KGST Act, in terms of Section 23(B) of the said Act - petition allowed. - WP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act etc. The petitioner contends that the amnesty scheme is separately applicable to the various statutes mentioned therein and the petitioner cannot be compelled to opt for the amnesty under enactments other than the one he has chosen for settlement under the scheme. 2. The learned Government Pleader would rely on the counter affidavit filed on behalf of the respondent as also Ext.R2(a) circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the amnesty scheme makes it applicable to outstanding dues under various statutes such as the Kerala Value Added Tax Act, Central Sales Tax Act, Tax on luxuries Act, Kerala Surcharges Act, Kerala Agricultural Income Tax Act and the Kerala General Sales Tax Act. A perusal of the scheme, as also the circular relied on by the respondent, would also indicate that arrears under the various enact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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