Amnesty Scheme entitlement under sales tax law cannot be denied by a circular that conflicts with the enacted provision.

Section 23B of the Kerala General Sales Tax Act, 1963, as enacted, allowed settlement of arrears for the relevant period and did not include any stipulation that settlement could not be below the value of attached assets. A circular issued with reference to the earlier Bill could not override the enacted provision, so it could not be used to deny Amnesty Scheme benefits. The authority's rejection also lacked supporting material on the other objection recorded in the order. The assessee was therefore entitled to reconsideration of the application, and the rejection order was unsustainable.

---

---

Issues: Whether the assessee was entitled to the benefit of the Amnesty Scheme under Section 23B of the Kerala General Sales Tax Act, 1963, and whether the circular relied on by the authority could be used to deny that benefit.

Analysis: Section 23B, as enacted, permitted settlement of arrears for the relevant period and did not contain the proposed stipulation that settlement could not be below the value of attached assets. The circular issued with reference to the earlier Bill could not override the enacted provision. Once the adverse stipulation did not find place in the statute, the circular became redundant and could not govern the assessee's application. The rejection also lacked supporting material for the other objection noted in the order.

Conclusion: The assessee was entitled to reconsideration of the application under the Amnesty Scheme, and the rejection order was unsustainable.

---