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The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019

महाराष्ट्र कर, व्याज, शास्ती किंवा विलंब शुल्क यांच्या थकबाकीची तडजोड करण्याबत अधिनियम,२०१९.

Maharashtra
Act number
15 of 2019
Ministry
Govt of Maharashtra
Department
Finance Department
Enacted
9 Jul 2019

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

21 sections

  1. Section 1Short title and commencement.
  2. Section 2Definitions.
  3. Section 3Designated Authority
  4. Section 4Duration of Phase under Act.
  5. Section 5Adjustment of any payment made under Relevant Act and settlement of arrears of tax, interest, penalty or late fee, if any.
  6. Section 6Eligibility for settlement.
  7. Section 7Conditions for settlement of arrears.
  8. Section 8Withdrawal of appeal.
  9. Section 9Powers of Commissioner to notify transactions that may constitute an issue.
  10. Section 10Determination of requisite amount and extent of waiver.
  11. Section 11Verification of correctness and completeness of application and issuance of defect notice, if necessary.
  12. Section 12Settlement of arrears and passing of order of settlement.
  13. Section 13Appeals.
  14. Section 14Powers of authorities.
  15. Section 15Bar on re-opening of settled cases.
  16. Section 16Revocation of order of settlement.
  17. Section 17Review.
  18. Section 18No refund under Act.
  19. Section 19Power of Commissioner under Act.
  20. Section 20Power to remove difficulty.
  21. Section 21Repeal of Mah. Ord. V of 2019 and saving.