https://www.taxtmi.com/caselaws?id=164523 Statutory amnesty under section 23B of the Kerala General Sales Tax Act required payment of 25% of the reduced tax within 15 days of the intimation, and default in that initial payment rendered the benefit ineffective in principle. However, the assessing officer's intimation was defective because it did not follow the prescribed form and did not properly set out the instalment schedule. On that basis, and in the absence of a formal revocation, the Court restored the amnesty benefit conditionally, subject to payment of the additional amounts fixed by the Court; failing compliance, recovery could proceed. en-us Tue, 05 Jan 2010 00:00:00 +0530 Fri, 25 Apr 2014 14:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164523 Statutory amnesty under section 23B of the Kerala General Sales Tax Act required payment of 25% of the reduced tax within 15 days of the intimation, and default in that initial payment rendered the benefit ineffective in principle. However, the assessing officer's intimation was defective because it did not follow the prescribed form and did not properly set out the instalment schedule. On that basis, and in the absence of a formal revocation, the Court restored the amnesty benefit conditionally, subject to payment of the additional amounts fixed by the Court; failing compliance, recovery could proceed. Case-Laws VAT and Sales Tax Tue, 05 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164523