JUDGMENT :

Bechu Kurian Thomas, J.

The Amnesty Scheme 2020 (for short 'the Scheme') introduced by the Kerala Finance Act, 2020 (for short 'the Act') contemplates clearing of the arrears in its entirety for all assessment years. The issue that arises for consideration is whether under the said scheme, can an appeal filed by the Revenue, relating to one assessment year and pending consideration before Tribunal be included for settlement, if the assessee does not opt for that to be settled.

2. Appellant opted for the benefit of the Scheme for the assessment year 2014-15. Though appellant expressed its willingness to settle the entire arrears, as contemplated under the Scheme, for the assessment year 2014-15, the 1st respondent directed the appellant to settle the alleged arrears in respect of the assessment year 2012-13 also. Appellant expressed its disinterestedness to settle the alleged arrears for the assessment year 2012-13. The reason for the disinclination of the appellant to settle the alleged arrears for 2012-13 was due to the absence of any arrears for the year 2012-13. According to the appellant, all that remains for the assessment year 2012-13, is an appeal filed by the State,