The settlement of tax liabilities under the Amnesty Scheme includes penalties under the Kerala Value Added Tax Act.

JUDGMENT

The petitioner was an assesee under the provisions of Kerala Value Added Tax Act . The grievance highlighted by the petitioner is against the orders of penalty as evidenced by Exts.P12 to P14. Even though the challenge was raised against the sustainability of the penalty orders, during the pendency of the writ petition, the petitioner availed the Amnesty Scheme and settled the tax liability and thus, according to the petitioner, that settlement takes in the penalty also.

2. The learned Government Pleader upon instructions submitted that, based on the application submitted by the petitioner under Amnesty Scheme 2020 vide reference no.AM3211200160963 dated 30.11.2020, the petitioner had paid an amount of Rs.3,41,503/-, being

40% of the tax amount within thirty days vide challan No.KL020449072202021E dated 09.03.2021. It is also submitted by the learned Government Pleader that, consequent to the aforesaid payment, all the demands are settled under the Amnesty Scheme.

In such circumstances, this writ petition is disposed of holding that, the entire liability of the petitioner as covered by Exts.P12 to P14 stands settled.

Sd/-