https://www.taxtmi.com/caselaws?id=248924 The Kerala HC held that a payment made after announcement of an Amnesty Scheme but before its formal commencement could not be appropriated first towards interest under section 55C of the Kerala General Sales Tax Act, 1963, where the payment was made as a bona fide advance against the proposed scheme and was requested to be adjusted under it. The Court treated the statutory appropriation rule as incapable of defeating the beneficial operation of a scheme already declared to commence from the relevant date. The departmental adjustment of the amount towards interest was therefore unsustainable, and the assessee was entitled to credit of the payment under the Amnesty Scheme. en-us Tue, 16 Aug 2011 00:00:00 +0530 Sat, 28 Jun 2014 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248924 The Kerala HC held that a payment made after announcement of an Amnesty Scheme but before its formal commencement could not be appropriated first towards interest under section 55C of the Kerala General Sales Tax Act, 1963, where the payment was made as a bona fide advance against the proposed scheme and was requested to be adjusted under it. The Court treated the statutory appropriation rule as incapable of defeating the beneficial operation of a scheme already declared to commence from the relevant date. The departmental adjustment of the amount towards interest was therefore unsustainable, and the assessee was entitled to credit of the payment under the Amnesty Scheme. Case-Laws VAT and Sales Tax Tue, 16 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248924