Section 10B(2) in The Kerala Tax on Luxuries Acts, 1976
(2)Notwithstanding anything contained in the Kerala Revenue Recovery Act, 1968 reduction of arrears under sub- section (1) shall be applicable to those cases in which revenue recovery proceedings have been initiated and the assessing authorities 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 assessing authorities shall withdraw the revenue recovery proceedings against such assessees which will then be binding on the revenue authorities and such assessees shall not be liable for payment of any collection charges.
