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The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023.

Maharashtra
Act number
18 of 2023
Ministry
Govt of Maharashtra
Department
Finance Department
Enacted
6 Apr 2023

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.

20 sections

  1. Section 1Short title and commencement.
  2. Section 2Definitions.
  3. Section 3Designated authority.
  4. Section 4Eligibility for settlement.
  5. Section 5Cases litigated by State also eligible for settlement.
  6. Section 6Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible for settlement.
  7. Section 7Write off in respect of certain amounts.
  8. Section 8Determination of requisite amount and extent of waiver.
  9. Section 9Determination of requisite amount and extent of waiver under Tax on Entry Act.
  10. Section 10Options and duration for payment of requisite amount.
  11. Section 11Conditions for settlement.
  12. Section 12Application for settlement of arrears.
  13. Section 13Order of settlement.
  14. Section 14Appeal against order passed under this Act.
  15. Section 15Review of order passed under this Act.
  16. Section 16Bar on re-opening of settled cases under Relevant Act.
  17. Section 17Revocation of order of settlement.
  18. Section 18No refund under this Act.
  19. Section 19Power of Commissioner under this Act.
  20. Section 20Power to remove difficulty.