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2026 Supreme(Online)(Ker) 6132

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
MARSUQ ABDUL SALAM – Appellant
Versus
THE DEPUTY COMMISSIONER(APPEALS) – Respondent
WP(C) NO. 33076 OF 2018

Advocates:
For the Appellants/Petitioners: ADV SRI.V.M.KRISHNAKUMAR
For the Respondents: ADV. ARUN AJAY SHANKAR, G.P.

Settlement of tax liabilities under an Amnesty Scheme is valid, leading to closure of related writ petitions.

Headnote:The petitioner filed a writ petition concerning a tax liability. The Government Pleader informed the Court that the petitioner had settled outstanding taxes through the Amnesty Scheme. In light of this settlement, the Court concluded the writ petition. The Court primarily determined the validity of the settlement under the established regulations. The final outcome of the judgment explicitly records the closure of the writ petition.

JUDGMENT

Today when the matter came up for consideration, the learned Government Pleader upon instructions submitted that, subsequent to the filing of this writ petition, the petitioner had settled the liability and taxes were paid by availing Amnesty Scheme and also making payments otherwise. In such circumstances, this writ petition is closed, recording the above submission.

Sd/-

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2026 Supreme(Online)(Ker) 6132

IN THE HIGH COURT OF KERALA AT ERNAKULAMZIYAD RAHMAN A.A., JMARSUQ ABDUL SALAM – AppellantVersusTHE DEPUTY COMMISSIONER(APPEALS) – RespondentWP(C) NO. 33076 OF 2018

Settlement of tax liabilities under an Amnesty Scheme is valid, leading to closure of related writ petitions.

IN THE HIGH COURT OF KERALA AT ERNAKULAM
ZIYAD RAHMAN A.A., J
MARSUQ ABDUL SALAM – Appellant
Versus
THE DEPUTY COMMISSIONER(APPEALS) – Respondent
WP(C) NO. 33076 OF 2018