Amendment status not verified — confirm the current text below against the official source.
(1) Any taxpayer who is in arrears of any amount payable as Kerala Flood Cess under section 14 of the Kerala Finance Act, 2019 (5 of 2019) pertaining to the period from 1st August, 2019 to 31st July, 2021 may opt to settle the arrears by making complete payment of the flood cess payable. (2) The taxpayer who intends to settle the arrears under the scheme shall, on or before 30th June, 2025, make electronic payment of the amount due as on the date of payment through e-treasury portal. Explanation.-- If a show cause notice issued under the Central Goods and Services Tax Act, 2017/Kerala State Goods and Services Tax Act, 2017 includes the demand of flood cess along with the other demands under the said Acts and payment as per sub-section (1) is made to settle the flood cess payable as per the notice/order, then the demand to the extent of flood cess alone shall stand settled. (3) Where an appeal filed by the Government is pending before any appellate or revisional authority under section 14 of the Kerala Finance Act, 2019 (5 of 2019) or any court, and the taxpayer has settled the arrears under the amnesty scheme by paying the demand as per the original order, the taxpayer shall intimate such settlement to-- (i) the appellate or revisional authority under the Kerala Finance Act, 2019 (5 of 2019) or any court; and (ii) the jurisdictional proper officer. (4) Upon verifying that the taxpayer has settled the arrears by making complete payment of the flood cess as per the demand in the original order, the jurisdictional proper officer shall intimate the settlement to the appellate or revisional authority under section 14 of the Kerala Finance Act, 2019 (5 of 2019) or the court, so that the appellate or revisional authority under the Act or the court may take decisions accordingly. (5) Notwithstanding anything contained in the Kerala Revenue Recovery Act, 1968 (15 of 1968), reduction of arrears under sub-section (1) shall be applicable to those case in which revenue recovery proceedings have been initiated and the proper officer shall have the power to collect such amounts on settlement under sub-section (1) and where the amount is settled under sub-section (1) the revenue recovery proceedings against such assessees shall be deemed to have withdrawn on the 1st day of April, 2025 which shall then be binding on the revenue authorities and such assessees shall not be liable for payment of any collection charge leviable by such revenue authorities. (6) Notwithstanding anything contained in this Act, or in any judgment, decree or order of any court, tribunal or appellate authority, there shall not be any refund or any adjustment subsequently for the amount settled under this scheme, under any circumstances.