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TMI Blog2014 (6) TMI 951X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (6) of section 23 of the Kerala General Sales Tax Act, 1963. The brief facts necessary for the disposal of the above writ petition are that the petitioner applied for amnesty for the years 2002-03 to 2004-05 as per section 23B of the KGST Act. The same was granted and an amount of Rs. 1,01,16,469, 1,07,62,756 and 1,37,88,828 were due respectively for the said years. On looking at exhibit P2 order, it is evident that while the interest liability in each of these years was above Rs. 1 crore; as per the order on amnesty, the petitioner could pay the principal amount along with interest of around Rs. 12 lakhs to 13 lakhs; for each of the years, to satisfy the dues under the Scheme. The petitioner admittedly, submitted cheques as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a last date for making payments, despite cheques being issued against the demand, it was the bounden duty of the assessee to ensure that the amounts, for which the cheques were issued, were retained in the petitioner's account; so as to satisfy the cheques issued for all the years. It is to be noticed that, the petitioner had applied for amnesty in all the three years together which alone was possible under section 23B. Orders were passed allowing the amnesty showing different amounts for different years. In fact, the cheques were submitted to the taxation authorities on March 31, 2014, the last date for depositing the amounts as per the scheme. Further more, the provision, section 23B, speaks of settling arrears of tax due prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amounts ordered. Or, as is the case herein, the default to maintain sufficient amounts to honour the cheques issued. Sub-section (5) of section 23B deals with default in the instalments granted and the notice under sub-section (6) is only for such revocation. Notice, on revocation as contemplated under subsections (5) and (6) is only on the Revenue resorting to such action. The default of the assessee to remit amounts on or before the last date stipulated, dis-entitles the assessee, without anything more from settling its arrears under the scheme. Neither a notice nor a revocation order is contemplated on default made by the assessee to pay the amounts stipulated before the last date notified. The reasoning hence leads this court to the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld to be a departure from the general rule of payment of tax, before making a declaration of income. The exception carved out however mandates payment within the time provided under the scheme. When benefit is claimed under such schemes, the assessee was held to be bound to comply strictly with the conditions and there was no scope for equitable considerations. Union of India v. Nitdip Text Processors P. Ltd. [2011] 11 GSTR 474 (SC); [2012] 1 SCC 226 also found a Kar Vivid Samadhan Scheme to be "a complete code in itself and statutory in character and exhaustive of matter dealt with therein" (sic). Though liberal construction was held to be the norm, in its implementation, extension beyond the conditions prescribed under the Scheme was fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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