EXCISE COMMISSIONER vs AJITH KUMAR

The Supreme Court interpreted G.O.(P) No.88/2000/TD regarding the waiver of interest on revenue dues under the Kerala Abkari Shops (Disposal in Auction) Rules, 1974. The Court held that the first respondent was entitled to an adjustment of the amount collected by the department against their liability, but was liable to pay interest on the outstanding amount until full payment was made. The Court upheld the High Court's directive for the calculation of dues with a 75% waiver on interest up to a specified date, affirming the conditions of the amnesty scheme.