Amendment of Act 21 of 2008

Amendment of Act 21 of 2008.—In the Kerala Finance Act, 2008 (21 of 2008), in section 6, after sub-section (5), the following sub-section shall be inserted, namely:— “(6) Notwithstanding anything contained in this section, in cases where the certificate of settlement under chapter III of the Kerala Finance Act, 2024 (18 of 2024) has been issued on settlement of the arrears pertaining to a specified order, the cess payable under this section on the arrear of tax pertaining to such specified order shall be deemed to be settled under chapter III of the Kerala Finance Act, 2024 (18 of 2024) and the dealer shall be discharged from his liability to make payment of such cess: Provided that where such cess has already been paid, no refund of the same shall be available. Explanation.—For the purposes of this section, the expressions “arrears of tax or surcharge”, “certificate of settlement”, “specified order” shall have the same meaning as assigned to them in the Kerala Finance Act, 2024 (18 of 2024)”.