Amendment status not verified — confirm the current text below against the official source.
(1) In this Chapter, unless the context otherwise requires,-- (a) "admitted tax" means the arrears of tax or surcharge payable as per the returns, books of accounts, tax or surcharge assessed by the assessing authority under the relevant Act, but does not include disputed tax or disputed surcharge: provided that in the case where the evidence, details and records pertaining to the penalty levied under the relevant Act are not utilised or not liable to be utilised for any best judgement assessment under the relevant Act, the tax or surcharge demand relating to such penalty shall be deemed to be the admitted tax, but does not include disputed tax or disputed surcharge; (b) "amount payable" means the amount payable by an applicant for settling the arrears of tax, surcharge, interest or penalty under the provisions of this scheme; (c) "amount waived" means the amount that is not required to be paid by an applicant, and has been forgone from being arrears of tax, surcharge, interest or penalty by the Government as a part of settling the arrears of tax, interest, surcharge or penalty under the provisions of this scheme; (d) "applicant" means a dealer or any person who is liable to pay tax, surcharge, penalty or interest under the relevant Act; (e) (i) "arrears of tax or surcharge" means the tax or surcharge payable by an applicant under the relevant Act in a specified order, pertaining to the assessment years up to 2017-2018, for which assessment or reassessment has been made under the relevant Act and pending collection on the date of filing of the application under this scheme; (ii) "arrears of interest" means the interest payable by an applicant under the relevant Act in a specified order, pertaining to the assessment years up to 2017-2018, for which assessment or reassessment has been made under the relevant Act and pending collection on the date of filing of the application under this scheme; (iii) "arrears of penalty" means the penalty payable by an applicant under the relevant Act in a specified order, pertaining to the assessment years up to 2017-2018, for which assessment or reassessment has been made under the relevant Act and pending collection on the date of filing of application under this scheme: Provided that in the case where the evidence, details and records pertaining to the penalty levied under the relevant Act are not utilized or not liable to be utilized for any best judgment assessment under the relevant Act, the tax or surcharge demand relating to such penalty shall be deemed to be the arrears of tax or surcharge: Provided further that any amount on which stay has been granted by any authority, tribunal or court, as on the date of commencement of this scheme shall also be treated as an amount pending collection. Explanation I.-- For the purpose of this scheme, the term "reassessment" shall include the fresh assessment of remanded cases, modification of assessment orders and rectification of assessment orders under the relevant Act. Explanation II.-- The tax, surcharge, interest and penalty amount as per the demand notice shall be treated as the amount pending collection even if the applicant has made payment or deposit in part, if any, after the service of the demand notice. Illustration I: The show cause notice to an applicant was for an amount of tax/surcharge of Rs. 1000 and an amount of penalty of Rs. 100. The order was for an amount of tax/surcharge of Rs. 1000 and an amount of penalty of Rs.100. The applicant files an appeal against this order. The arrears of tax or surcharge in this case is Rs. 1000. Illustration II: The show cause notice to an applicant was for an amount of tax/surcharge of Rs.1000 and an amount of penalty of Rs.100. The order was for an amount of tax/surcharge of Rs.900 and a penalty of Rs. 90. The applicant files an appeal against this order. The arrears of tax or surcharge in this case is Rs.900. Illustration III: The show cause notice to an applicant was for an amount of tax/surcharge of Rs. 1000 and an amount of penalty of Rs. 500. The order was for an amount of tax/surcharge of Rs. 1000 and a penalty of Rs. 500. After reassessment, the amount of tax/surcharge becomes Rs. 800 and the penalty becomes Rs. 300. A payment for an amount of Rs. 500 towards tax/surcharge and an amount of Rs. 200 towards penalty was made after reassessment. The arrears of tax or surcharge in this case is Rs. 800 and the arrears of penalty is Rs. 300; (f) "certificate of settlement" means a certificate issued under this scheme for settlement of arrears of tax, surcharge, interest or penalty in a specified order under the relevant Act; (g) "Commissioner of State Tax" means the Commissioner of State Tax under the Kerala State Goods and Services Tax Act, 2017 (20 of 2017); (h) "designated authority" means an authority appointed under section 9 of this scheme; (i) "disputed tax" means the arrears of tax or surcharge against which appeal, revision or review is pending before any authority, tribunal or court, as on the date of commencement of the scheme: Provided that in the case where the evidence, details and records pertaining to the penalty levied are not utilised or not liable to be utilised for any best judgement assessment under the relevant Act, and against the imposition of such penalty, an appeal, revision or review is pending before any authority, tribunal or court, as on the date of commencement of the scheme, the tax or surcharge demand relating to such penalty shall be deemed to be the disputed tax or disputed surcharge; (j) "Government" means the Government of Kerala; (k) "interest accrued at the time of payment" means the amount of interest, which is not specified in the order, but has accrued in the intervening period between the date of order and the date of final settlement of the arrear; (l) "notification" means notification published in the Official Gazette of the Government; (m) "prescribed" means prescribed by rules made under this Act; (n) "relevant Act" means,-- (i) the Kerala Surcharge on Taxes Act, 1957 (11 of 1957), (ii) the Kerala General Sales Tax Act, 1963 (15 of 1963), (iii) the repealed Kerala Tax on Luxuries Act, 1976 (32 of 1976), (iv) the repealed Kerala Agricultural Income Tax Act, 1991 (15 of 1991), (v) the repealed Kerala Value Added Tax Act, 2003 (30 of 2004), (vi) the Central Sales Tax Act,1956 (Central Act 74 of 1956); (o) "scheme or General Amnesty Scheme, 2025" means the scheme under this Chapter; (p) "specified order" means any order raising demand of tax, surcharge, interest or penalty under the relevant Act. (2) Words and expressions not defined in this Chapter, but defined in the relevant Act, shall have the same meaning as assigned to them in those Acts.