Bare ActsKerala Finance Act, 2024

Section 18

Bar on revenue recovery proceedings.--

Amendment status not verified — confirm the current text below against the official source.

Notwithstanding anything contained in the Kerala Revenue Recovery Act, 1968 (15 of 1968) waiver of arrears under section 11 and section 12 of the scheme shall be applicable to those cases in which revenue recovery proceedings have been initiated and the designated authorities shall have the power to collect such amounts towards amount payable and in cases where the designated authorities issued a certificate under section 14 or in cases where the arrears of tax, surcharge, interest or penalty are waived under section 12, the designated authority shall also withdraw the revenue recovery proceedings against such applicants which shall be binding on the revenue authorities, and such arrears shall not be liable for levy of any collection charges.

Section 18 – Kerala Finance Act, 2024 | DailyLaw.ai