Plain language control of amnesty relief limits reduction to interest on tax, rejecting a broader waiver claim.

Section 23B(d) of the Kerala General Sales Tax Act was construed strictly according to its plain language: the ninety per cent reduction applied only to the interest on tax, while the liability relating to penalty and interest thereon was not expanded into a broader waiver by implication. The petitioner's wider computation of amnesty relief was therefore rejected, and the Revenue's interpretation was upheld in principle. The text also indicates that, because the assessment position had later changed, the Commercial Tax Officer could take a fresh decision in light of the judgment and subsequent developments.

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Issues: Whether, under Section 23B(d) of the Kerala General Sales Tax Act, the amnesty scheme required payment of only 10% of the interest on tax and the entire amount of penalty and interest thereon, or whether the reduction operated as 90% relief only on the interest on tax amount, with the balance liability on penalty and interest thereon remaining payable.

Analysis: The provision was construed on its plain language. The wording grants a reduction of ninety per cent of the interest on the tax amount, and separately refers to the amount of penalty and interest thereon. The placement of the comma and the structure of the clause showed that the expression "reduction of ninety per cent" governed the interest on the tax amount, while the additional words relating to penalty and interest thereon did not support the broader interpretation pressed by the petitioner. The claim for a different computation was therefore not sustainable. As the assessment position had also undergone subsequent changes, the Commercial Tax Officer was left to take a fresh decision in accordance with the judgment.

Conclusion: The petitioner's interpretation of Section 23B(d) was rejected and the computation made by the Revenue was upheld in principle.

Final Conclusion: The writ petition failed on the substantive amnesty computation issue, though the authority was permitted to reconsider the matter afresh in light of the later assessment developments.

Ratio Decidendi: Where the language of an amnesty provision grants a specified percentage reduction only on one component of liability, the provision must be applied according to its plain text and cannot be expanded to confer a broader waiver by implication.

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