Case Law Details
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 non obstante Clause and therefore, it will have an overriding effect over the contrary provision contained in the Revenue Recovery Act or in the Rules framed thereunder.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
Petitioner has approached this Court, being aggrieved by the fact that collection charges under the provisions of the Kerala Revenue Recovery Rules, 1968 (hereinafter referred to as ‘the Rules’) is being demanded from the petitioner illegally and without jurisdiction.
2. Brief facts of the case show that the petitioner who faced revenue recovery proceedings for recovery of amounts due from the petitioner under provisions of the Kerala Value Added Tax Act, approached this Court by filing W.P.(C) No.10234/2015 and obtained interim orders subject to payment of certain amounts. It is not in dispute before me that the petitioner remitted such amounts and that writ petition was disposed of by Ext.P4 judgment, directing the Government to consider certain claims made by the petitioner/assessee. When the matter was under consideration, as directed in Ext.P4 judgment, the Government introduced the 2017-Amnesty Scheme and the petitioner applied for settlement of the demands against him under the provisions of the Amnesty scheme. The said application was accepted and the petitioner remitted the entire amounts due under the Amnesty Scheme. The petition is aggrieved by the fact that though the petitioner remitted the entire amount under the Amnesty Scheme, there is now a demand raised on the petitioner for payment of collection charges in terms of the Rules.
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