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2019 (10) TMI 154

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....MI 154 - KERALA HIGH COURT - TMI<br>KERALA HIGH COURT - HC<br>Dated:- 27-9-2019<br>W. P(C). No. 30373 OF 2018(V), W. P(C). No. 36213 OF 2018 (B) And W. P(C). No. 36219 OF 2018(B) - -<br>CST, VAT & Sales Tax<br>MR A. K. JAYASANKARAN NAMBIAR, J. For The PETITIONERS : ADVS. SRI. HARISANKAR V. MENON, SMT. K. KRISHNA AND SMT. MEERA V. MENON For The RESPONDENTS : SMT. M. M. JASMINE, GOVT. PLEADER JUD....

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....e. 2. I have heard the learned counsel for the petitioners as also the learned Government Pleader for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find from a perusal of the Amnesty Scheme for settlement of arrears introduced by the Kerala Finance Bill, 2019 and as clarified by Circular No.3/2019 dated 1.4.2019....