LexThe Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act
Maharashtra · state statute
Open in Lexace · Ask the AI about this act2019 : Mah. XV] 1
THE MAHARASHTRA SETTLEMENT OF ARREARS OF TAX,
INTEREST, PENALTY OR LATE FEE ACT, 2019
[Text as on 11th May 2023]
—————
CONTENTS
PREAMBLE.
SECTIONS.
1. Short title and commencement.
2. Definitions.
3. Designated Authority.
4. Duration of Phase under Act.
5. Adjustment of any payment made under Relevant Act and settlement of arrears of tax,
interest, penalty or late fee, if any.
6. Eligibility for settlement.
7. Conditions for settlement of arrears.
8. Withdrawal of appeal.
9. Powers of Commissioner to notify transactions that may constitute an issue.
10. Determination of requisite amount and extent of waiver.
11. Verification of correctness and completeness of application and issuance of defect notice, if
necessary.
12. Settlement of arrears and passing of order of settlement.
13. Appeals.
14. Powers of authorities.
15. Bar on re-opening of settled cases.
16. Revocation of order of settlement.
17. Review.
18. No refund under Act.
19. Power of Commissioner under Act.
20. Power to remove difficulty.
21. Repeal of Mah. Ord. V of 2019 and saving.
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Interest, Penalty or Late Fee Act, 2019
2019 : Mah. XV] The Maharashtra Settlement of Arrears of Tax, 3
Interest, Penalty or Late Fee Act, 2019
MAHARASHTRA ACT No. XV OF 20191
[THE MAHARASHTRA SETTLEMENT OF ARREARS OF TAX, INTEREST,
PENALTY OR LATE FEE ACT, 2019.]
[This Act received the assent of the Governor on the 8th July 2019; assent first published, in the
Maharashtra Government Gazette, Part VIII, on the 9th July 2019.]
An Act to provide for settlement of arrears of tax, interest, penalty or late fee which were levied,
payable or imposed, respectively under various Acts administered by the Goods and Services
Tax Department and for the matters connected therewith or incidental thereto.
WHEREAS, both Houses of the State Legislature were not in session ;
AND WHEREAS, the Governor of Maharashtra was satisfied that circumstances existed which
rendered it necessary for him to take immediate action to provide for settlement of arrears of tax,
interest, penalty or late fee, as the case may be, which were levied, payable or imposed under the
Central Sales Tax Act, 1956 (74 of 1956), the Bombay Sales of Motor Spirit Taxation Act, 1958 (Bom.
LXVI of 1958), the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), the Maharashtra Purchase Tax on
Sugarcane Act, 1962 (Mah. IX of 1962) , the Maharashtra State Tax on Professions, Trades, Callings
and Employments Act, 1975 (Mah. XVI of 1975) , the Maharashtra Sales Tax on the Transfer of the
Right to use any Goods for any Purpose Act, 1985(Mah. XVIII of 1985), the Maharashtra Tax on Entry
of Motor Vehicles into Local Areas Act, 1987 (Mah. XLII of 1987), the Maharashtra Tax on Luxuries
Act, 1987 (Mah. XLI of 1987) , the Maharashtra Sales Tax on the Transfer of Property in Goods
involved in the Execution of Works Contract (Re -enacted) Act, 1989 (Mah. XXXVI of 1989) , the
Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 (Mah. IV of 2003) and the
Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) , for the matters connected therewith or
incidental thereto, for the purposes hereinafter appearing ; and, therefore, promulgated the Maharashtra
Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordina nce, 2019 on the 6th March 2019
(Mah. Ord. V of 2019);
AND WHEREAS, it is expedient to replace the said Ordinance by an Act of the Sta te Legislature
with certain m odifications ; it is hereby enacted in the Seventieth Year of the Republic of India as
follows :—
1. Short title and commencement.— (1) This Act may be called the Maharashtra Settlement of
Arrears of Tax, Interest, Penalty or Late Fee Act, 2019.
(2) It shall be deemed to have come into force with effect from the 6th March 2019.
2. Definitions.— (1) In this Act, unless the context otherwise requires,—
(a) ―Annexure‖ means the Annexure appended to this Act ;
(b) ―appellate authority‖ means the authorities specified in sub -section (1) of section 13 of
this Act ;
(c) ―arrears of tax, interest, penalty or late fee‖ means the amount of ta x, interest, penalty or
late fee, as the case may be,—
(i) payable by an assessee as per any statutory order under the Relevant Act ; or
(ii) admitted in the return or, as the case may be, the revised return filed under the
Relevant Act and which has not been paid either wholly or partly ; or
(iii) determined and recommended to be payable by the auditor, in the audit report
submitted as per section 61 of the Value Added Tax Act, and whether the notice under
section 32 or 32A of the Value Added Tax Act has been issued or not ; or
1 For Statement of Objects and Reasons, see Maharashtra Government Gazette , Extraordinary No. 27, Part V -A, dated
26th June 2019, page 13.
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Interest, Penalty or Late Fee Act, 2019
(iv) in respect of which a notice has been issued, in relation to any proceeding under
the Relevant Act ; or
(v) determined to be payable by the assesse where no notice in relation to any
proceeding under the Relevant Act is issued,
and such arrears of tax, interest, penalty or late fee, pertains to specified period ;
(d) ― applicant ‖ means a person who is liable to pay arrears of tax, interest, penalty or late
fee levied or imposed under the Relevant Act and who desires to avail the benefit of settlement,
by complying with the conditions, under this Act;
(e) ― Commissi oner ‖ means an officer appointed as the Commissioner of State Tax under
clause (a) of section 3 of the Goods and Services Tax Act, and includes the Commissioner of
Sales Tax appointed under sub-section (1) of section 10 of the Value Added Tax Act ;
(f) ― designated authority ‖ means an authority appointed under section 3 ;
(g) ―disputed tax‖ means the tax other than un-disputed tax as defined in clause (q);
(h) ― Goods and Services Tax Act ‖ means the Maharashtra Goods and Services Tax Act,
2017 (Mah. XLIII of 2017);
(i) ― Government ‖ or ― State Government ‖ means the Government of Maharashtra ;
(j) ―order of settlement‖ means an order issued under this Act for settlement of arrears of
tax, interest, penalty or late fee ;
(k) ― Relevant Act ‖ means t he following Acts, as applicable in respect of arrears of tax,
interest, penalty or late fee prior to the 1st July 2017, namely :—
(i) the Central Sales Tax Act, 1956 (74 of 1956);
(ii) the Bombay Sales of Motor Spirit Taxation Act, 1958 (Bom. LXVI of 1958);
(iii) the Bombay Sales Tax Act, 1959 (Bom. LI of 1959);
(iv) the Maharashtra Purchase Tax on Sugarcane Act, 1962 (Mah. IX of 1962);
(v) the Maharashtra State Tax on Professions, Trades, Callings and Employments Act,
1975 (Mah. XVI of 1975);
(vi) the Maharashtra Sales Tax on the Transfer of Right to use any Goods for any
Purpose Act, 1985 (Mah. XVIII of 1985);
(vii) the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(Mah. XLII of 1987);
(viii) the Maharashtra Tax on Luxuries Act, 1987 (Mah. XLI of 1987);
(ix) the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the
Execution of Works Contract (Re-enacted) Act, 1989 (Mah. XXXVI of 1989);
(x) the Maharashtra Tax on the Entry of Goods into Local Areas A ct, 2002 (Mah. IV
of 2003); and
(xi) the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005),
and also includes the rules made or notifications issued thereunder ;
( l ) ― requisite amount ‖ means an amount required to be paid during the First Phase or, as
the case may be, the Second Phase under this Act and shall be the aggregate of the following
amount paid during the said Phases under this Act towards,—
(i) un-disputed amount of tax, and
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(ii) the amount of disputed tax, interest, penalty, late fee, post assessment penalty or
post assessment interest, whether levied or not, as determined under section 10 of the Act
and as specified in Annexure-A or Annexure-B appended to the Act ;
(m) ― return dues ‖ means the amount of tax, interest or late fee, admitted in the return or the
revised return filed under the Relevant Act in respect of the specified period but which has
remained un-paid either wholly or partly, at any time on or before the 16th August 2019 ;
(n) ― specified period ‖ means any period ending on or before the 30th June 2017 ;
(o) ― statutory order ‖ means any order passed under the Relevant Act, raising the demand
of tax, interest, penalty or late fee payable by the applicant ;
(p) ― Tax on the Entry Act ‖ means the Maharashtra Tax on the Entry of Goods into Local
Areas Act, 2002 (Mah. IV of 2003);
(q) ― un-disputed tax ‖ means,—
(i) the taxes collected separately under the Relevant Act ; or
(ii) the deductions allowed by the authorities in the statutory order for the taxes
collected separately under the Relevant Act ; or
(iii) the taxes shown payable in the return or the revised return under the Relevant Act
; or
(iv) an amount claimed by the dealer as deductions or allowed by the designated
authority as per rule 57 of the Value Added Tax Rules or similar rules made under other
Relevant Act ; or
(v) an amount forfeited under the statutory order or excess tax collecti on shown in the
return, revised return or, Audit report, as the case may be, submitted under the Relevant Act
; or
(vi) any amount of tax determined and recommended to be payable by the auditor, in
the audit report submitted as per section 61 of the Value Added Tax Act, and accepted by
the assessee either wholly or partly ; or
(vii) the tax deducted at source (TDS) by the employer under the Relevant Act ; or
(viii) the tax collection made under section 31A of the Value Added Tax Act ;
(r) ― Value Added Tax Act ‖ means the Maharashtra Value Added Tax Act, 2002 (Mah. IX
of 2005);
(s) ―Value Added Tax Rules‖ means the Maharashtra Value Added Tax Rules, 2005 made
under the Value Added Tax Act.
(2) Words and expressions used in this Act but not defined here in shall have the same meanings
as respectively assigned to them under the Relevant Act.
3. Designated Authority.— (1) The Commissioner of State Tax shall be the Commissioner for
the purposes of this Act.
(2) The officers specified in sub -section (2) of section 10 of the Value Added Tax Act or, as the
case may be, under section 3 of the Goods and Services Tax Act, shall be the designated authorities for
the purposes of this Act. The sub -ordination of the said officers shall be as per rule 5 of the Value
Added Tax Rules.
(3) The Commissioner may, by notification published in the Official Gazette, delegate his powers
to the designated authorities as specified in sub -section ( 2) and such authorities shall, within their
jurisdiction, exercise the powers over such area or areas, as notified, from time to time, under section
10 of the Value Added Tax Act or, as the case may be, under sub -section (2) of section 4 and section 5
of the Goods and Services Tax Act.
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4. Duration of Phase under Ac t.— The duration for the payment of requisite amount and the
submission of application under this Act shall be as given in the Table below :–
Table
Sr. No.
(1)
Particulars
(2)
First Phase
(3)
Second Phase
(4)
(a) Payment of requisite
amount to be paid.
Commencing on or
after the 1st April 2019
and ending on or
before the 31st July
2019.
Commencing on or
after the 1st
August,2019 and
ending on or before the
31stAugust 2019.
(b) Duration for
submission of
application.
Commencing on or
after the 1st April 2019
and ending on or
before the 31st July
2019.
Commencing on or
after the 1st August
2019 and ending on
before the 31st August
2019.
5. Adjustment of any payment made under Relevant Act and settlement of arrears of tax,
interest, penalty or late fee, if any.— (1) Notwithstanding anything contained in the Relevant Act or
under this Act, —
(a) any payment made in respect of the statutory order either in the appeal or otherwise, on
or before the 31st March 2019, shall first be adjusted towards the amount of tax in the ratio of
undisputed tax and disputed tax and thereafter towards the interest and the balance amount
remaining unadjusted, shall then be adjusted towards the penalty and the late fee, sequentially;
(b) after adjustment of amount as specified in clause ( a), the amount remaining outstanding,
if any, as on the 1st April 2019, shall on ly be considered for the settlement and the requisite
amount payable towards the settlement of aforesaid outstanding amount and the waiver, therefor,
shall be as determined in accordance with Annexure-A or Annexure-B :
Provided that, the ratio for adjustm ent under clause ( a) shall be de termined by the
designated authority.
(2) The provisions of foregoing clauses shall be applicable mutatis mutandis to the return dues or,
as the case may be, as per the recommendations made in respect of tax, interest or la te fee by the
auditor in the audit report.
(3) No arrears of tax, interest, penalty or late fee, if any, shall be settled under the Act, in case the
statutory orders are made or returns or the revised returns are filed after the 16th August 2019.
6. Eligibility for settlement .— (1) Subject to the other provisions of this Act, an applicant
whether registered or not under the Relevant Act, shall be eligible to make an application for settlement
of arrears of tax, interest, penalty or late fee in respect of the specified period, whether such arrears are
disputed in appeal under the Relevant Act or not.
(2) The applicant, who has availed benefits under any of the Amnesty Scheme, as declared by the
Government under any Government Resolution or under the Mahar ashtra Settlement of Arrears in
Disputes Act, 2016 (Mah. XVI of 2016), shall also be eligible to make an application under this Act.
(3) For the settlement under this Act the condition stated in section 7 and other provisions of this
Act shall be complied with.
7. Conditions for settlement of arrears. — (1) The applicant shall make a separate application
for each class of arrears given in clause ( c) of sub-section (1) of section 2, under the Relevant Act, on
or before the last date provided for the period of Phases mentioned in Annexure-A or Annexure-B.
(2) The application shall be made to the designated authority in such form and in such manner, as
may be specified by order by the Commissioner.
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(3) Subject to the other provisions of this Act, where an applicant desires to settle the arrears of
return dues under the Relevant Act, in respect of the specified period, then he shall submit a separate
application for each of such return or revised return under each Relevant Act :
Provided that, where an applicant desires to settle the return dues in respect of more than one
return or revised return pertaining to a financial year, then he may make a single application :
Provided further that, no applicat ion in respect of the revised return, shall be entertained where
such revision of return is carried out after the commencement of this Act and where such revision
results into reduction of the tax or interest or both admitted in the said return including d ue to the
adjustment of set-off:
Provided also that, nothing in the second proviso shall be applicable in case of reduction of such
tax or, as the case may be, the interest which is as a result of any payment of tax or interest or both
made in cash during the intervening period of filing the original return and revision of such return, after
the commencement of this Act.
(4) Every such application shall be accompanied by the proof of payment of the requisite amount
as determined under section 10 and the documents stated in the application form.
(5) Where any appellate authority including Tribunal or the Court has remanded case back to any
authority under the Relevant Act, for giving effect to the directions given therein and such order has
not been passed on or before the 16th August 2019, then such cases shall not be eligible for settlement
under this Act:
Provided that, the applicant may be eligible to settle the amount of tax, interest, penalty or late fee
as per the directions given by the said authority or the Court and in case, no such specific directions are
given then such tax, interest, penalty or late fee shall be determined by the applicant.
(6) Under any circumstances, the applicant shall not be entitled to any waiver in respect of
un-disputed tax.
(7) Subject to the other provisions of this Act, the applicant shall be entitled to the waiver of
disputed tax, interest, penalty or the late fee, to the extent as determined in accordance with section 10.
(8) No application under this Act shall be entertained in respect of the applicant, who has taken
the credit of set-off under the Relevant Act, in the Electronic Credit Ledger, provided under the Goods
and Services Tax Act, unless the credit equivalent to the amount for which the settlement application is
filed is reversed by debiting the Electronic Credit Ledger or the Electronic Cash Ledger, on or before
the date of submission of application for settlement.
(9) The applicant shall comply with the provisions of section 8.
8. Withdrawal of appeal.— (1) (a) Notwithstanding anything contained in any provisions of the
Relevant Act, the appeal pending before the appellate authority or the Tribunal or the Court, shall be
withdrawn un-conditionally by the applicant on the date on which such appeal withdrawal application
is submitted to the aforesaid authorities or the Court;
(b) the submission of acknowledgement of such application to the designated authority, along
with the application for settlement shall be treated as sufficient proof towards w ithdrawal of the said
appeal.
(2) In case, the applicant desires to withdraw the appeal, in respect of certain issues and desires to
continue the same for certain other issues, then the applicant, shall specifically state details thereof in
withdrawal application filed before the said authorities or the Court, and the provisions of sub -section
(1) shall apply mutatis mutandis so far as they relate to the withdrawal and submission of proof of the
same.
(3) The provisions of section 5 shall be applicable in the cases where the applicant withdraws
appeal as mentioned in sub-section (2) above.
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 notificat ion published in the
Official Gazette, notify the transactions that may constitute an issue.
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(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.
10. Determination of requisite amount and extent of waiver .— (1) Where the arrears of tax,
interest, penalty or late fee under the Relevant Act pertains to,—
(a) the period ending on or before the 31st March 2010 and where the said tax is
un-disputed or disputed, then the extent of the payment of such un -disputed tax, disputed tax,
interest, penalty or late fee and applicable waiver in respect of disputed tax, interest, penalty or
late fee for the First Phase and Second Phase as given in se ction 4, shall be as specified in
Annexure-A;
(b) the period commencing on or after the 1st April 2010 and ending on or before 30th June
2017 and where the said tax is un -disputed or disputed, then the extent of the payment of such
un-disputed tax, disputed tax, interest, penalty or late fee and applicable waiver in respect of the
disputed tax, interest, penalty or late fee for the First Phase and Second Phase as given in section
4, shall be as specified in Annexure-B.
(2) The applicant who is liable to pay entry tax under the Tax on the Entry Act, then,
notwithstanding anything contained in this Act or the Relevant Act, for the purpose of settlement under
this Act,—
(a) the requisite amount shall be the amount equivalent to the amount of entry tax,—
(i) determined in the statutory order, or
(ii) in case no such order is passed, then entry tax that would have become payable
under the Tax on the Entry Act, or
the amount reduced or denied by the amount of set-off as provided under rule 53 or 54,
respectively, under the Value Added Tax Rules or, as the case may be, under the Bombay
Sales Tax Rules, 1959, whichever is less ;
(b) in case the said applicant has paid the amount as determined under clause ( a), on or
before the last date specified in section 4, considering the Phases for which the settlement is
desired, then the balance amount of tax remaining payable shall be waived by passing order under
this Act and the said applicant shall not be entitled to claim the set -off of any amount including
the amount paid on or before the 31st March 2019 under Value Added Tax Rules, or, as the case
may be, under the Bombay Sales Tax Rules, 1959 :
Provided that, the payment made on any account on or before the 31st March 2019 shall not
be considered as a payment towards the requisite amount ;
(c) the interest as per any statutory order and in case no such order is passed, the interest
calculated on the basis of amount of tax payable under the Tax on Entry Act, shall be considered
for determining the requisite amount and waiver in that respect in accordance with the Annexure-
A or Annexure-B, as the case may be, depending upon the Phase during which the application for
settlement of arrears is submitted and the payment on account of requisite amount so made;
(d) the requisite amount and waiver in respect of the penalty imposed as per any statutory
order shall be determined in accordance with the Annexure-A or Annexure-B, as the case may be,
depending upon the Phase during which the application for settlement of arrears is submitted and
the payment on account of requisite amount so made.
(3) The payment of the requisite amount as determined under this section, shall be made in the
form of Chalan prescribed under the Relevant Act or, as the case may be, in Form -MTR-6 prescribed
under the Value Added Tax Rules and shall be made on or before the last day specified in section 4, as
applicable to the First Phase or the Second Phase.
(4) Where the applicant has made the payment which is less than the requisite amount a s
determined under this section or section 11, then, the designated authority shall compute the
proportionate amount of waiver admissible under the First Phase or, as the case may be, under the
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Second Phase in proportion to the requisite amount paid by the applicant and pass the order of
settlement accordingly :
Provided that, in case the applicant has made the payment which is less than the requisite amount
determined under this section or section 11, then, the amount so paid shall first be adjusted towar ds the
undisputed tax and the amount remaining, if any, after such adjustment shall then be adjusted towards
the disputed tax, interest, penalty or the late fee, proportionately.
(5) No application shall be rejected merely on the ground that the payment m ade by the applicant
during the First Phase or the Second Phase under the Act is less than the requisite amount.
11. Verification of correctness and completeness of application and issuance of defect
notice, if necessary .— (1) The designated authority sh all verify the correctness of the particulars
furnished in the application and documents submitted with the application, with reference to the
records available with the assessing authority or, as the case may be, any other authority with whom
such records is available. The designated authority shall verify and confirm that the application is
accompanied with documents mentioned in the application form.
(2) On verification of the application, in case it is noticed that, the said application is incorrect or
incomplete or the requisite amount paid is deficient, then, the designated authority shall issue defect
notice, as far as possible within fifteen days from the date of receipt of the application, and intimate the
applicant about the defects in the application along with the details of the requisite amount to be paid :
Provided that, the defect notice in respect of an application shall be issued only once.
(3) The applicant shall, within fifteen days of the receipt of the defect notice, correct the defects
and make the payment, if any, and submit such application to the designated authority:
Provided that, in no case, the applicant shall be permitted to make such payment, as specified in
the defect notice, after the 31st August 2019.
(4) The designated authority on receipt of such application shall, verify the correctness and
completeness of the application and compute the requisite amount and extent of the waiver considering
the Phase in which payment of the requisite amount is made.
(5) In case the applicant fails to correct the defects so communicated including the additional
payment, if any, then, the designated authority may, for reasons to be recorded i n writing and after
giving him an opportunity of being heard, pass an appropriate order :
Provided that, the designated authority, subject to the provisions of the Act shall not deny the
proportionate benefits as may be available to the said applicant con sidering the Phase in which the
requisite amount is paid.
12. Settlement of arrears and passing of order of settlement.— (1) If the designated authority
is satisfied that the applicant has paid the requisite amount determined in accordance with section 1 0,
the designated authority shall pass an order and provide the copy of the said order to the applicant and
thereupon, notwithstanding anything contained in the Relevant Act, such applicant shall be discharged
of his liability to the extent of the amount of waiver specified in the order of the settlement.
(2) Where, the application for settlement of arrears of tax, interest, penalty or late fee is not in
accordance with the provisions of this Act, then, the designated authority may, by order, in writing,
reject the application, after giving an opportunity of being heard to the applicant.
(3) The designated authority may, on his own motion or on application of the applicant, within six
months from the date of the receipt of the order of the settlement by th e applicant, rectify any error
apparent from the record :
Provided that, no order adversely affecting the applicant shall be passed without giving him a
reasonable opportunity of being heard.
13. Appeals.— (1) An appeal against the order passed under section 12 shall lie to,—
(a) the Deputy Commissioner of Sales Tax, if the order is passed by the authority
sub-ordinate to him;
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(b) the concerned Joint Commissioner of Sales tax, if the order is passed by the Deputy
Commissioner of Sales Tax, concerned.
(2) The appeal shall be filed within sixty days from the date of receipt of the order mentioned in
section 12 and no appeal filed therea fter shall be entertained unless the delay is condoned by the
authorities mentioned in sub-section (1).
14. Powers of authorities .— (1) No appellate authority including Tribunal, shall proceed to
decide any appeal under the Relevant Act relating to the specified period, in respect of and to the extent
of one or more issues or all the issues for which an application is made by the applicant under
section 7.
(2) Notwithstanding anything contained in the Relevant Act, the assessing authority, the appellate
authority including the Tribunal, revisional authority, reviewing authority, shall proceed to decide such
assessment, appeal, revision or review in accordance with the Relevant Act,–
(a) to the extent of the issues for which no application for settlement i s made by the
applicant; or
(b) in case an order of settlement referred in sub - section (2) of section 12 is made rejecting
the application for settlement by the designated authority, in case no appeal is filed under
section 13.
15. Bar on re-opening of settled cases.— An order of settlement issued under sub-section (1) of
section 12 shall be conclusive as to the settlement of arrears covered under that order, and the matter
covered by such order of settlement shall not be re -opened in any proceeding o r review or revision or
any other proceedings under the Relevant Act.
16. Revocation of order of settlement.— (1) Notwithstanding anything contained in section 15,
where it appears to the designated authority that, the applicant has obtained the benefit of settlement,
by suppressing any material information or particulars or by furnishing any incorrect or false
information or, if any, suppression of material facts, concealment of any particulars is found in the
proceedings related to search and seizure un der the Relevant Act, then the designated authority may,
for reasons to be recorded in writing and after giving the applicant an opportunity of being heard, may
within two years from the end of the financial year in which the order of the settlement has be en
served, revoke the said order issued under sub-section (1) of section 12.
(2) If an order of settlement is revoked under sub -section (1), the assessment, revision, review or
appeal, as the case may be, under the Relevant Act, covered by such order of s ettlement, shall,
notwithstanding anything contained in sections 8 and 15, stand revived or reinstated immediately upon
such revocation, and such assessment, revision, review or appeal, as the case may be, shall be decided
in accordance with the provisions of the Relevant Act, as if no order of settlement of the arrears of tax,
interest, penalty or late fee has ever been made, and notwithstanding the period of limitation provided
under the Relevant Act, such assessment, revision, review or appeal, as the ca se may be, shall be made
by the respective authorities, within two years from the date of passing the order of such revocation:
Provided that, an appeal shall be re -instated on application made in this behalf to the appellate
authority within sixty days from the date of communication of the order of revocation.
17. Review.— After an order is passed by the designated authority, the Commissioner may, on
his own motion, at any time within twelve months from the date of service of order, call for the record
of such order and after noticing an error in such order, in so far as it is prejudicial to the interest of
revenue, may serve on the assesse e a notice and pass an order to the best of his judgment, where
necessary.
18. No refund under Act. — Under no circ umstances, the applicant shall be entitled to get the
refund of the amount paid under this Act:
Provided that, in case of revocation of an order of the settlement in accordance with the
provisions of section 16, the amount paid by the applicant under the Act shall be treated to have been
paid under the Relevant Act:
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19. Power of Commissioner under 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 specify the forms for the purpose of this Act and the
manner in which the form shall be submitted.
20. Power to remove difficulty.— (1) If any difficulty arises in giving effect to the provisions of
this Act, the Government may, as occasion arises, by an order published in the Official Gazette, do
anything not inconsistent with the provisions of this Act, which appears to it to be necessary or
expedient for the purpose of removing the difficulty:
Provided that, no such order shall be made after the expiry of a period of two years from the date
of commencement of this Act.
(2) Every order made under sub -section ( 1) shall be laid, as soon as may be, after it is made,
before each House of the State Legislature.
21. Repeal of Mah. Ord. V of 2019 and saving .— (1) The Maharashtra Settlement of Arrears
of Tax, Interest, Penalty or Late Fee Ordinance, 2019 (Mah. Ord. V of 2019), is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken (including any notification or
order issued) under the corresponding provisions of the said Ordinance, shall be deemed to have been
done, taken or, as the case may be, issued under the corresponding provisions of this Act.
12 The Maharashtra Settlement of Arrears of Tax, [2019 : Mah. XV
Interest, Penalty or Late Fee Act, 2019
Annexure-A
(See section 10)
For the periods upto the 31st March 2010
Sr.
No.
Amount First Phase Second Phase
Amount to be
paid
Amount of
waiver
Amount to be
paid
Amount of
waiver
(a) (b) (c) (d) (e) (f)
(1)
Un-disputed Tax
Amount.
100 % of the
amount in
column (b).
NIL
100 % of the
amount in
column (b).
NIL
(2)
Disputed Tax
Amount.
50 % of the
amount in
column (b).
50 % of the
amount in
column (b).
60 % of the
amount in in
column (b).
40 % of the
amount in in
column (b).
(3) Interest payable
under the Relevant
Act or interest
payable as per any
statutory order or
returns or revised
returns.
10% of the
amount in
column (b).
90% of the
amount in
column (b).
20% of the
amount in
column (b).
80% of the
amount in
column (b).
(4) Outstanding penalty amount
as per any statutory order or
penalty imposable under the
Relevant Act.
5% of the
amount in
column (b).
95% of the
amount in
column (b).
10% of the
amount in
column (b).
90% of the
amount. in
column (b).
(5) Amount of post assessment
interest or penalty or both
leviable but not levied upto
the date of application by
the dealer under the
Relevant Act.
0% of the
amount in
column (b).
100% of the
amount in
column (b).
0% of the
amount in
column (b).
100 % of the
amount in
column (b).
(6) Late fee payable in respect
of returns filed during the
period commencing from
the 1st April 2019 to 31st
August 2019.
0% of the
amount in
column (b).
100% of the
amount in
column (b).
0% of the
amount in
column (b).
100% of the
amount the in
column (b).
2019 : Mah. XV] The Maharashtra Settlement of Arrears of Tax, 13
Interest, Penalty or Late Fee Act, 2019
Annexure-B
(See section 10)
For the period commencing on or after the 1st April 2010 and ending
on or before the 30th June 2017
Sr.
No.
Amount First Phase Second Phase
Amount to be
paid
Amount of
waiver
Amount to be
paid
Amount of
waiver
(a) (b) (c) (d) (e) (f)
(1)
Un-disputed Tax
Amount.
100% of the
amount in
column (b).
NIL
100% of the
amount in
column (b).
NIL
(2)
Disputed Tax
Amount.
70% of the
amount in
column (b).
30% of the
amount in
column (b).
80% of the
amount in in
column (b).
20% of the
amount in in
column (b).
(3) Interest payable
under the Relevant
Act or interest
payable as per any
statutory order or
returns or revised
returns.
20% of the
amount in
column (b).
80% of the
amount in
column (b).
30% of the
amount in
column (b).
70% of the
amount in
column (b).
(4) Outstanding penalty amount
as per any statutory order or
penalty imposable under the
Relevant Act.
10% of the
amount in
column (b).
90% of the
amount in
column (b).
20% of the
amount in
column (b).
80% of the
amount. in
column (b).
(5) Amount of post assessment
interest or penalty or both
leviable but not levied upto
the date of application by
the dealer under the
Relevant Act.
0% of the
amount in
column (b).
100% of the
amount in
column (b).
0% of the
amount in
column (b).
100 % of the
amount in
column (b).
(6) Late fee payable in respect
of returns filed during the
period commencing from
the 1st April 2019 to 31st
August 2019.
0% of the
amount in
column (b).
100% of the
amount in
column (b).
0% of the
amount in
column (b).
100% of the
amount the in
column (b).