JUDGMENT

Petitioner applied for the benefit of the Amnesty Scheme-2020, in respect of the arrears arising under the Kerala Value Added Tax Act, by filing a declaration as contemplated by the Scheme and within the cut of date prescribed by the Scheme. The petitioner has been found ineligible for Amnesty through Ext.P17, on the ground that Ext.P3 appeal in respect of the assessment year 2005-06 is pending consideration before the Appellate Tribunal, at the instance of the Revenue.

2. Learned counsel appearing for the petitioner submits that the declaration made by the petitioner under the provisions of the Amnesty Scheme-2020 was initially accepted through Ext.P16. It is submitted that, later through Ext.P17, which is a communication issued to the Law Officer by the Assessing Authority (with copy to the petitioner) it has been stated that the declaration made by the petitioner under the Amnesty Scheme- 2020 cannot be processed on account of the fact that Ext.P3 appeal for the assessment year 2005-06, at the instance of the Revenue, is pending consideration before the Appellate Tribunal. It is submitted that Ext.P17 communication is contrary to the provisions of the Amnesty Scheme-2020