The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
Section 9. Powers of Commissioner to notify transactions that may constitute an issue.
(1) For the purposes of this Act, the Commissioner, may from time to time, by notification published in the Official Gazette, notify the transactions that may constitute an issue.
(2) The decision of the Commissioner so far as it relates to the classification of any transactions as an issue or otherwise shall be final and no appeal shall lie against such decision, before any appellate authority or the Court.
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