https://www.taxtmi.com/caselaws?id=180647 A fiscal amnesty scheme under the Kerala General Sales Tax Act required strict compliance, and an assessee who failed to maintain sufficient funds to honour cheques issued under the scheme could not insist on continued benefits or demand notice before the benefit ended. The court treated the scheme as a settlement of arrears as a whole, not a piecemeal arrangement for individual assessment years, and held that the assessee's own default brought the amnesty to an end. It also held that appropriation of amounts collected under the statutory provision governing allocation of receipts could not be challenged merely because the assessee preferred a different adjustment. en-us Wed, 11 Jun 2014 00:00:00 +0530 Thu, 31 Mar 2016 10:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180647 A fiscal amnesty scheme under the Kerala General Sales Tax Act required strict compliance, and an assessee who failed to maintain sufficient funds to honour cheques issued under the scheme could not insist on continued benefits or demand notice before the benefit ended. The court treated the scheme as a settlement of arrears as a whole, not a piecemeal arrangement for individual assessment years, and held that the assessee's own default brought the amnesty to an end. It also held that appropriation of amounts collected under the statutory provision governing allocation of receipts could not be challenged merely because the assessee preferred a different adjustment. Case-Laws VAT and Sales Tax Wed, 11 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180647