11. Special provision for assessment and payment of tax for presumptive dealers.—
(1)Notwithstanding anything contained in sub-section (1) of section 174 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017) and in the Kerala Value Added Tax Act, 2003 (30 of 2004) (hereinafter referred to as the former Act) or rules made thereunder or in any judgment, decree or order of any court, tribunal or appellate or revisional authority or any assessment order or penalty order issued under the former Act, the dealers who have opted to pay tax under sub-section (5) of section 6 of the former Act and with regard to whom unaccounted purchases have been detected by the assessing authority for the period up to 30th June, 2017, may opt to settle their cases by paying tax at,—(i)half per cent on the turnover of taxable goods, if the total turnover determined is, within the total turnover limit specified under sub-section (5) of section 6 of the former Act;(ii)one per cent on the turnover of taxable goods, for the total turnover determined in excess of the total turnover limit specified under sub-section (5) of section 6 of the former Act and up to rupees one crore, in addition to the tax due under clause (i) above;(iii)two per cent on the turnover of taxable goods, for the total turnover determined above rupees one crore, in addition to the tax due under clauses (i) and (ii) above, and on payment of such tax, all penalties and interest including penalty under sub-section (7) of section 22 of the former Act, shall stand waived.Explanation.—Notwithstanding anything contained in clause (ii) of section 2 of the formerAct, for the purpose of this section, ‘total turnover determined’shall be the total turnover obtained by adding unaccounted purchases detected or declared with five per cent gross profit to the total turnover declared as per the returns filed:Provided that the dealers who had failed to take registration under the former Act may also settle their cases relating to the period up to 30th June, 2017, under this section on payment of registration fee at the prescribed rate for each such year and an amount equal to registration fee as penalty, in addition to the tax payable under this section.(2)For settling the cases under sub-section (1), the assessee shall file option before the assessing authority on or before 30th November, 2020. The assessee shall withdraw all the cases pending before any appellate or revisional authority, tribunal or courts for opting for settling the arrears under this section and shall file a declaration to this effect along with the option mentioned under this sub-section.(3)Such option and settlement shall cover all the financial years in which unaccounted purchases have been detected.(4)The assessing authority shall intimate the dealer, the amount to be paid under sub-section (1), within fifteen days from the date of receipt of the option.(5)Thirty per cent of the amount due under this scheme shall be paid within fifteen days from the date of receipt of the intimation under sub-section (4) and the balance amount shall be paid on or before 31st March, 2021 in equal monthly installments, subject to a maximum of four installments.(6)Without prejudice to the provisions of this section, the Commissioner may issue such instructions to the assessing authorities and the dealers for the effective implementation of the scheme.(7)No further action under any of the provisions of the former Act shall be initiated by the assessing authority with regard to the unaccounted purchases settled by the dealer under this section or other irregularities in accounts which resulted from such unaccounted purchases, and no appeal or revision shall lie against the amount so settled under this section.(8)Dealers who have opted to pay tax under sub-section (5) of section 6 of the former Act and with regard to whom unaccounted purchases have not been detected by the assessing authority for the period up to 30th June, 2017, may also voluntarily declare such unaccounted purchases, and opt for the scheme mentioned in sub-section (1), and on doing so, no further action under this Act shall be initiated against such dealers with regard to the same.(9)The dealers who had opted to settle their arrears under sub-section (5) of section 6. of the former Act and opted to settle their arrears under any previous scheme, but had failed to make payments may also opt to settle their cases under this section and the amounts, if any, paid earlier shall be adjusted towards the amount to be paid under this section, provided that no refunds shall be allowed.(10)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.(11)The provisions of the Kerala Value Added Tax Act, 2003 (30 of 2004) and the rules made thereunder, including those relating to definitions, authorities, power to rectification of error, powers of revision suo-motu shall, as far as may be, mutatis mutandis, apply, in relation to the settlement of arrears under this section.
