An assessee may be permitted to settle omitted tax liabilities under an Amnesty Scheme provided for under the Kerala General Sales Tax Act, 1963, if consistent with precedent and judicial discretion.

JUDGMENT

Dated this the 19^th day of May, 2026

1. Petitioner establishments in both the Writ Petitions are sister concerns represented by the same person. The Petitioners are challenging Notices issued under Section 35 of the Kerala General Sales Tax Act, 1963, with respect to the settlement of the tax arrears under Amnesty Scheme. In both these Writ Petitions, the Petitioners availed the Amnesty Scheme for the assessment year 2001-2002. Both the Notices relate to the assessment year 2001-02. The allegation is that the Petitioners omitted to include the entire arrears of tax while seeking relief under the Amnesty Scheme and the Assessing Officer also missed the same. With respect to the proceeding challenged in W.P.(C) No.8878/2011, arrears of tax amounting to Rs.10.1 lakhs and interest were omitted to be included. With respect to the proceeding challenged in W.P.(C) No.12042/2011, arrears of tax amounting to Rs.21.9 lakhs and interest were omitted to be included. Now, as per the impugned Notices, the proposal is to revoke the amnesty scheme benefits extended to the Petitioners.

2. When the Writ Petitions were taken for consideration, the learned Government Pleader made available the judgment of this Court dated 09.06.2011 in S.T. Revision No.221/2008, and contended that the omitted liability can be permitted to be settled following the Amnesty Scheme in view of this decision. The learned Counsel for the Petitioners is also amenable to the disposal of the Writ Petitions by giving liberty to the Petitioners to avail Amnesty Scheme for the omitted liability.

3. Taking note of the said judgment and the aforesaid submissions, these Writ Petitions are disposed of, permitting the Petitioners to avail the Amnesty Scheme for the assessment year 2001-2002 for the omitted liability within a period of two months from the date of receipt of a copy of this judgment. I make it clear that I have not expressed anything regarding the penalty proceedings and it is for the Petitioners to challenge the same in accordance with law.