Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the other provisions of this scheme, an applicant is eligible to make an application for settlement of arrears of tax, surcharge, interest or penalty pertaining to the assessment years up to 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 this 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 authority, tribunal under the relevant Act or court on the date of commencement of this scheme, application for settlement of arrears under this scheme shall be made treating the amount in the original specified order as the arrears of tax, surcharge, interest or penalty. (2) Notwithstanding anything contained in this scheme, the provisions of this 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).