(11)Cases involved in Appeals filed by an officer empowered by the Government before the Appellate Authorities under the Kerala General Sales Tax Act, 1963 (15 of 1963), Kerala Value Added Tax Act, 2003 (30 of 2004) and Kerala Agricultural Income Tax Act, 1991 (15 of 1991) pending final orders as on the date of option, can also be opted to be settled under this scheme, reckoning the demand in the original assessment order.
