2014 (6) TMI 951

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion was not notified as provided under sub-section (6) of section 23 of the Kerala General Sales Tax Act, 1963. The brief facts necessary for the disposal of the above writ petition are that the petitioner applied for amnesty for the years 2002-03 to 2004-05 as per section 23B of the KGST Act. The same was granted and an amount of Rs. 1,01,16,469, 1,07,62,756 and 1,37,88,828 were due respectively for the said years. On looking at exhibit P2 order, it is evident that while the interest liability in each of these years was above Rs. 1 crore; as per the order on amnesty, the petitioner could pay the principal amount along with interest of around Rs. 12 lakhs to 13 lakhs; for each of the years, to satisfy the dues under the Scheme. The p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... years. In fact, when the scheme provides for a last date for making payments, despite cheques being issued against the demand, it was the bounden duty of the assessee to ensure that the amounts, for which the cheques were issued, were retained in the petitioner's account; so as to satisfy the cheques issued for all the years. It is to be noticed that, the petitioner had applied for amnesty in all the three years together which alone was possible under section 23B. Orders were passed allowing the amnesty showing different amounts for different years. In fact, the cheques were submitted to the taxation authorities on March 31, 2014, the last date for depositing the amounts as per the scheme. Further more, the provision, section 23B....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation, on the default of the petitioner, to remit the amounts ordered. Or, as is the case herein, the default to maintain sufficient amounts to honour the cheques issued. Sub-section (5) of section 23B deals with default in the instalments granted and the notice under sub-section (6) is only for such revocation. Notice, on revocation as contemplated under subsections (5) and (6) is only on the Revenue resorting to such action. The default of the assessee to remit amounts on or before the last date stipulated, dis-entitles the assessee, without anything more from settling its arrears under the scheme. Neither a notice nor a revocation order is contemplated on default made by the assessee to pay the amounts stipulated before the last date not....