JUDGMENT :

DINESH KUMAR SINGH, J.

1. The present writ petition has been filed questioning Ext.P6 series of Revenue Recovery notices issued to the petitioner under the Kerala Value Added Tax Act and Central Sales Tax Act for various Financial Years.

2. The petitioner is a registered dealer and an assessee under the provisions of the Kerala Value Added Tax Act, 2003, and the Rules made thereunder. The petitioner was in arrear of tax in respect of the Financial Years 2011-12, 2013-14, 2014- 15 and 2016-17 under the Central Sales Tax Act and Financial Years 2007-08, 2011-12, 2012-13 and 2013-14 under the Kerala Value Added Tax Act, as mentioned in paragraphs 4 and 5 of the Memorandum of Writ Petition.

2.1 Vide Finance Bill 2020, the Government of Kerala came out with an Amnesty Scheme 2020 for the settlement of tax arrears and issued Circular No. 2 of 2020 dated 04.04.2020. As per the aforesaid Scheme, persons opting for the Amnesty Scheme were required to pay only 40% of the tax amount demanded. The petitioner submitted an application on 29.11.2020 before the 2nd respondent under the Amnesty Scheme. Vide Order dated 12.02.2021, the petitioner’s application under the Amnesty Scheme was con