Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the other provisions of the scheme, an applicant is eligible to make an application for settlement of arrears of tax, surcharge, interest or penalty pertaining to the assessment years upto 2017-2018, against which an appeal, revision or review is not pending before any authority or tribunal under the relevant Act, or any court on the date of filing of application: Provided that in cases where any appeal, revision or review, is pending before any authority or tribunal under the relevant Act or any court on the date of commencement of the scheme, application for settlement of arrears shall be made along with a copy of leave to withdraw granted by the authority or tribunal or court, as the case may be: Provided further that in cases where any appeal filed by the Government is pending before any Appellate Authority, Appellate Tribunal under the relevant Act or any court as on the date of commencement of the scheme, the application referred to in sub-section (1) of section 9 shall be made treating the amount in the original specified order as the arrears of tax, surcharge, interest or penalty. The designated authority shall, on receipt of such application, seek for an adjournment of these cases to the Appellate Authority, Appellate Tribunal under the relevant Act or the court until the intimation regarding the disposal of such cases. (2) Notwithstanding anything contained in the scheme, the provisions of the scheme shall not be applicable to any arrears of tax, interest or penalty payable by a dealer under the provisions of clause (b) of sub-section (1) and sub-section (2) of section 5 or section 7 of the Kerala General Sales Tax Act, 1963 (15 of 1963).