Amendment of section 20

Amendment of section 20.―In the principal Act, in section 20, the existing provision shall be numbered as sub-section

1. (1) and after the sub-section
2. (1) so numbered, the following sub-section shall be inserted, namely:― “(2) Notwithstanding anything contained in the Kerala Revenue Recovery Act, 1968 (15 of 1968), waiver of arrears under section 13A of this scheme shall be applicable to those cases in which revenue recovery proceedings have been initiated and the designated authorities shall have the power to settle such amounts towards amount payable and in cases where the arrears of tax, surcharge, interest or penalty are waived under section 13A, the revenue recovery proceedings against such applicants shall be deemed to have withdrawn on the 1st day of April, 2026 which shall then be binding on the revenue authorities and such applicants shall not be liable for payment of any collection charge leviable by such revenue authorities.”.