Bare ActsKerala Finance Act, 2025

Section 20

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 13 and section 14 of this 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 16 or in cases where the arrears of tax, surcharge, interest or penalty are waived under section 14, the revenue recovery proceedings against such applicants shall be deemed to have withdrawn on the 1st day of April, 2025 which shall then be binding on the revenue authorities and such applicants shall not be liable for payment of any collection charge leviable by such revenue authorities.

Section 20 – Kerala Finance Act, 2025 | DailyLaw.ai