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Issues: Whether amounts deposited by the assessee pursuant to interim orders in pending appeals could be appropriated first towards interest under section 55C of the Kerala General Sales Tax Act despite the later amnesty scheme under section 23B, and whether such deposits had to be treated as refundable or as deposits made on account.
Analysis: The statutory scheme required any payment of tax or other amount due under the Act to be appropriated first towards accrued interest and only thereafter towards principal. The amnesty provision did not displace that rule in respect of pre-existing deposits, and the later availability of the scheme did not alter the character of amounts already paid during the course of litigation. The Court also held that the filing of a special leave petition did not, by itself, continue the earlier revision proceedings so as to defeat the statutory mode of appropriation. On the facts, the deposits made during the pendency of the provisional assessment proceedings were therefore liable to be adjusted in accordance with section 55C, and the assessee could not insist on their treatment as refundable deposits for purposes of amnesty computation.
Conclusion: The amounts deposited pursuant to the stay orders were rightly appropriated first towards interest under section 55C, and the assessee was not entitled to claim contrary appropriation or refund for amnesty computation purposes.
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