Once Tax Has Been Assessed, Entire Amount Has To Be Paid, Unless There Are Amnesty Schemes: Kerala High Court

The Kerala High Court reiterated the principle that once a tax has been assessed, the entire amount has to be paid unless there are specific amnesty schemes providing relief. The court emphasized the obligation of taxpayers to discharge their assessed tax liabilities promptly, highlighting that the general rule requires full payment unless the government introduces specific measures to provide concessions or waivers under amnesty schemes.