Collection Charges not payable if VAT Defaulter opts For Kerala Amnesty Scheme, 2017

B. Madhukumar Vs Commercial Tax Officer (Kerala High Court) It is not in dispute before the court that the petitioner had settled the liabilities in terms of the provisions contained in the Amnesty Scheme of 2017, which was introduced by the provisions contained in the Kerala Finance Act 2017. The provisions of Section 31A(2) of the Kerala Finance Act, 2017 makes it abundantly clear that notwithstanding anything contained in the Kerala Revenue Recovery Act, the assessee/defaulter will not be liable to pay any collection charges. Section 31A(2) of the Kerala Finance Act of 2017 starts with a no...