The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.
Section 19. Power of Commissioner under this Act.
(1) The Commissioner may, from time to time, issue instructions and directions as he may deem fit to the designated authorities, for carrying out the purposes of this Act.
(2) The Commissioner may, by an order, prescribe the forms for the purpose of this Act and the manner in which the form shall be submitted.
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