Amnesty scheme arrears under separate enactments cannot be linked to settlement under the chosen statute.

Where an amnesty scheme separately treats arrears under distinct enactments, an applicant cannot be compelled to clear dues under other statutes as a condition for settlement of arrears under the chosen enactment. The scheme and circular indicated that dues relating to each legislation were to be dealt with independently, and the petitioner had sought settlement only of the entire arrears under the Kerala General Sales Tax Act, with no remaining dispute under that Act. The application confined to that enactment had therefore to be accepted.

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Issues: Whether the petitioner could be compelled to settle arrears under other enactments as a condition for acceptance of an amnesty application confined to arrears under the Kerala General Sales Tax Act.

Analysis: The amnesty provision was held applicable to outstanding dues under several enactments, but the scheme and the accompanying circular treated arrears under each enactment separately. The scheme indicated that the dues relatable to a particular legislation were to be cleared together, and the petitioner had offered settlement of the entire arrears under the Kerala General Sales Tax Act alone, with no other outstanding dues under that Act remaining in dispute.

Conclusion: The petitioner was not required to opt for settlement of arrears under other enactments, and the application for settlement confined to arrears under the Kerala General Sales Tax Act had to be accepted.

Ratio Decidendi: Where an amnesty scheme separately deals with arrears under distinct enactments, an applicant cannot be compelled to settle dues under other statutes as a condition for availing settlement of arrears under the chosen enactment.

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