LexThe Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023.
Maharashtra · state statute
Open in Lexace · Ask the AI about this act2023 : Mah. XVIII] 1
THE MAHARASHTRA SETTLEMENT OF ARREARS OF TAX, INTEREST,
PENALTY OR LATE FEE ACT, 2023
[Text as on 28th April 2025]
_____________
CONTENTS
PREAMBLE.
SECTIONS.
1. Short title and commencement.
2. Definitions.
3. Designated authority.
4. Eligibility for settlement.
5. Cases litigated by State also eligible for settlement.
6. Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible
for settlement.
7. Write off in respect of certain amounts.
8. Determination of requisite amount and extent of waiver.
9. Determination of requisite amount and extent of waiver under Tax on Entry Act.
10. Options and duration for payment of requisite amount.
11. Conditions for settlement.
12. Application for settlement of arrears.
13. Order of settlement.
14. Appeal against order passed under this Act.
15. Review of order passed under this Act.
16. Bar on re-opening of settled cases under Relevant Act.
17. Revocation of order of settlement.
18. No refund under this Act.
19. Power of Commissioner under this Act.
20. Power to remove difficulty.
ANNEXURE- A
ANNEXURE- B
2 The Maharashtra Settlement of Arrears of Tax, [2023 : Mah. XVIII
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Interest, Penalty or Late Fee Act, 2023
MAHARASHTRA ACT No. XVIII OF 20231
[THE MAHARASHTRA SETTLEMENT OF ARREARS OF TAX,
INTEREST, PENALTY OR LATE FEE ACT, 2023.]
[This Act received the assent of the Governor on the 5th April 2023; assent was first published
in the Maharashtra Government Gazette, Extraordinary No. 20, Part IV, on the 6th April 2023.]
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 it is expedient to provide for settlement of arrears of tax, interest, penalty or late fee
which were levied, payable or imposed, respectively, 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 f or any
Purpose Act, 1985 (Mah. XVIII of 1985) , the Maharashtra Tax on Luxuries Act, 1987 (Mah. XLI of
1987), the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 (Mah. XLII of
1987), the Maharashtra Sales Tax on the Transfer of Propert y in Goods involved in the Execution of
Works Contract (Re-enacted) Act, 1989 (Mah. XXXVI of 1989), the Maharashtra Tax on the Entry of
Goods into Local Areas Act, 2002 (Mah. IV of 2003) and the Maharashtra Value Added Tax Act, 2002
(Mah. IX of 2005) and for the matters connected therewith or incidental thereto; it is hereby enacted in
the Seventy-fourth 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, 2023.
(2) It shall come into force on the 1st May 2023.
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 Appellate Authority specified in sub -section ( 1) of
section 14 of this Act;
(c) “applicant” means a person who is liable to pay arrears of tax, interest, penalty or late fee
levied or leviable under the Relevant Act or any other person including financ ial institution who
desires to avail the benefit of settlement by complying with the conditions under this Act;
(d) “arrears” means the outstanding amount of tax, 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, whether the notice under section
32 or 32A of the Value Added Tax Act, has been issued or not,
and such arrears of tax, interest, penalty or late fee, pertains to specifie d period and it
also includes the interest payable on the admitted tax under the Relevant Act for the
specified period;
1 For Statement of Objects and Reasons of the L. A. Bill No. XII of 2023, see Maharashtra Government Gazette , 2023,
Extraordinary No. 11, Part V-A, dated the 20th March 2023, page 15.
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(e) “Commissioner” 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 of this Act;
(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 the following Acts, 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, Trade s, 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 Luxuries Act, 1987 (Mah. XLI of 1987);
(viii) the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(Mah. XLII 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 Act, 2002 (Mah. IV
of 2003);
(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 by the applicant under this Act
and shall be the aggregate of the amount paid during the period specified in clause ( b) of the
Table given in sub-section (2) of section 10 of this Act towards,—
(i) the amount of un-disputed tax, and
(ii) the amount of disputed tax, interest, penalty, late fee, whether levied or not,
as determined under sections 8 and 9 of this Act and as specified in Annexure-A or
Annexure-B appended to this Act;
(m) “return dues” means the amount of ta x, 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 on or before the 31st October 2023;
(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);
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Interest, Penalty or Late Fee Act, 2023
(q) “un-disputed tax” means,—
(i) the taxes collected separately under the Relevant Act; or
(ii) the taxes shown payable in the return or the revised return under the
Relevant Act; or
(iii) 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 under other Relevant
Act; or
(iv) an amount forfeited under the statutory order or exces s tax collection shown in the
return, revised return or audit report, as the case may be, submitted under the
Relevant Act; or
(v) any amount of tax determined and recommended to be payable by the auditor, in
the audit report submitted as per section 61 o f the Value Added Tax Act, and accepted by
the assessee, either wholly or partly; or
(vi) the tax deducted at source (TDS) by the employer under the Value Added
Tax Act; or
(vii) the tax collection made under section 31A of the Value Added Tax Act; or
(viii) the tax payable by the enrollment certificate holder under the Maharashtra State
Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975); or
(ix) the tax deducted by the employer under the Maharashtra State Tax on Professio ns,
Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975); or
(x) the amount of set -off disallowed under rule 52A or 52B of the Value Added Tax
Rules, which is eligible to be claimed in the subsequent period;
(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 herein 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 subordination of the said designated authorities 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 and such designated 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.
4. Eligibility for settlement .— (1) Subject to the other provisions of th is 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 Schemes, as declared by
the Government under any Government Resolution or under the Maharashtra Settlement of Arrears in
Disputes Act, 2016 (Mah. XVI of 2 016) or the Maharashtra Settlement of Arrears of Tax, Interest,
Penalty or Late Fee Act, 2019 (Mah. XV of 2019) or the Maharashtra Settlement of Arrears of Tax,
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Interest, Penalty or Late Fee Act, 2022 (Mah. XXIX of 2022) (hereinafter referred to as “the Settlement
Act, 2022”), shall also be eligible to make an application under this Act:
Provided that, the applicant who has availed or is availing the benefits in respect of the Settlement
Act, 2022 shall not be eligible to opt for the benefits under this Act with respect to the arrears for
which application under the Settlement Act, 2022 has already been made and where the due date for
payment of requisite amount under the Settlement Act, 2022 has not been over:
Provided f urther that, nothing in the first proviso shall be applicable in case the order of
settlement under the Settlement Act, 2022 has been passed with or without providing the benefits so
available.
(3) For the settlement under this Act, the conditions stated in section 11 and other provisions of
this Act shall be complied with.
5. Cases litigated by State also eligible for settlement .— Where the Goods and Services Tax
Department has filed reference or an appeal before the Maharashtra Sales Tax Tribunal or th e Courts,
the demands disputed by the said Department including tax, interest, penalty or late fee may be
considered for the settlement of arrears by the applicant and the application for settlement may be filed
accordingly. In such cases, once the amount disputed by the said Department is settled under this Act,
there shall be no refund or adjustment of the amount so paid or there shall be no recovery of the waiver
already granted under this Act.
6. Adjustment and determination of arrears of tax, interes t, penalty or late fee, if any,
eligible for settlement .— (1) Notwithstanding anything contained in the Relevant Act or
under this Act,—
(a) any payment made in respect of a statutory order either in the appeal or otherwise, on or
before the 30th April 2023, shall first be adjusted towards the amount of un -disputed tax and then
disputed tax, 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), only the amount remaining
outstanding for the specified period, if any, as on the 1 st May 2023 or any demand raised for the
specified period by any statutory order during the period from 1 st May 2023 to 31st October 2023,
shall be considered for the settlement under this Act.
(2) The provisions of foregoing clauses in respect of adjustment of amount paid and
determination of arrears shall be applicable mutatis mutandis to the return dues or, as the case may be,
dues as per the recommendations made in respect of tax, interest or late fee by the auditor in the audit
report.
7. Write off in respect of certain amounts .— (1) Notwithstanding anything contained in the
Relevant Act or under this Act, any arrear s determined as per any statutory order for the specified
period, as on the 30 th April 2023, which are rupees two lakh or less per financial year under the
Relevant Act shall be written off.
(2) The post assessment interest or, as the case may be, post assessment penalty on such written
off dues shall stand waived.
(3) Notwithstanding anything contained in the Relevant Act, the post assessment interest or, as
the case may be, post assessment pen alty, if applicable, shall stand waived in the cases where the tax
due as per any statutory order has been paid at any time on or before the 30th April 2023:
Provided that, no order levying the post assessment interest or, as the case may be, post
assessment penalty has been passed in such cases till the aforesaid date.
8. Determination of requisite amount and extent of waiver .— (1) The requisite amount
payable towards the settlement of arrears as determined under section 6 shall be as follows,—
(a) where the said tax is un -disputed or disputed, then the extent of the payment of such
undisputed tax, disputed tax, interest, penalty or late fee and applicable waiver in respect of
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disputed tax, interest, penalty or late fee for One Time Payment option or Instalment option as
provided in section 10, shall be as specified in Annexure-A or Annexure-B, as the case may be;
(b) notwithstanding anything contained in this section and section 9, where arrears,
determined as per section 6, of tax, interest, penalty or late fee as per any statutory order is of
rupees fifty lakh or less and if, the applicant opts for payment of a lump sum amount under One
Time Payment option, then the extent of lump sum payment and applicable waiver shall be as
specified in Annexure-A or Annexure-B, as the case may be.
(2) 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, in Form -MTR-6 prescribed under the Value
Added Tax Rules, as the c ase may be, and shall be made on or before the last day specified in clause
(b) of the Table given in sub -section (2) of section 10 of this Act, as applicable to the option opted by
the applicant.
(3) The payment made on any account on or before the 30 th April 2023 shall not be considered as
a payment towards the requisite amount.
(4) Under any circumstances, the applicant shall not be entitled to any waiver in respect of
undisputed tax.
(5) Subject to the other provisions of this Act, the applicant sha ll be entitled to the waiver of
disputed tax, interest, penalty or late fee, to the extent as prescribed in Annexure-A or Annexure-B, as
the case may be.
(6) Where the applicant has made the payment which is less than the requisite amount as
determined under this section then, the designated authority shall compute the proportionate amount of
waiver admissible under the option opted by the applicant, in proportion to the requisite amount paid
by the applicant:
Provided that, the amount so paid shall first be adjusted towards the un -disputed tax and the
amount remaining, if any, after such adjustment shall then be adjusted towards the disputed tax,
interest, penalty and late fee, proportionately.
(7) No application shall be rejected merely on the ground that the payment made by the applicant
during the period as per option opted by the applicant under this Act is less than the requisite amount.
9. Determination of requisite amount and extent o f waiver under Tax on Entry Act. — The
applicant who is liable to pay entry tax under the Tax on the Entry Act as determined in the statutory
order 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 equi valent to the amount of entry tax
determined in the statutory order, or the amount reduced or denied by the amount of set -off of
entry tax, 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 clause ( b) of the Table given in sub -section (2) of section 10 of
this Act, considering the options 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
30th April 2023 under the Value Added Tax Rules or, as the case may be, under the Bombay Sales
Tax Rules, 1959;
(c) the interest as per any statutory order shall be considered for determining the requisite
amount and waiver in that respect in accordance with Annexure-A or Annexure-B, as the
case may be;
(d) the penalty imposed as per any statutory order 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;
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(e) the provisions of sub -sections ( 2), ( 3), ( 6) and ( 7) of section 8 shall apply mutatis
mutandis to this section.
10. Options and duration f or payment of requisite amount. — (1) The requisite amount shall
be paid under One Time Payment option:
Provided that, in case the arrears are in excess of rupees fifty lakh, then the applicant may opt to
pay the requisite amount under Instalment option.
(2) 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. Particulars Option 1 : One
Time Payment
option
Option 2 : Instalment option
(1) (2) (3) (4)
(a) Duration for submission of
Application of under section
12.
Commencing from
the 1 st May 2023
and ending on the
14th November
2023.
Commencing from the 1 st May
2023 and ending on the 14 th
November 2023.
(b) Duration in which requisite
amount is to be paid.
Commencing from
the 1 st May 2023
and ending on the
31st October 2023.
Minimum twenty -five per cent.
of requisite amount to be paid
during the period commencing
from the 1 st May 2023 and
ending on the 31 st October 2023
and remaining of requisite
amount in three equal quarterly
instalments from the date of the
application under section 12. All
instalments shall be paid within
nine mont hs from the date of
application:
Provided that, if any instalment
is paid beyond the due date, it
shall attract interest at the rate of
twelve per cent. per annum:
Provided further that, in case all
instalments are not paid within
nine months, proportionate
benefit as specified in section 8
and section 9 shall be granted.
11. Conditions for settlement. — (1) Notwithstanding anything contained in any provisions of
the Relevant Act, the appeal, if any, pending before the Appellate Authority under the Relevant Act or
the Tribunal or the Court in respect of any statutory order, shall be withdrawn fully and
un-conditionally by the applicant.
(2) Where excess set-off or refund under Value Added Tax Act is adjusted against liability under
the Central Sales Tax Act, 1956 (74 of 1956) or the Tax on the Entry Act and where such adjustment of
set-off or refund is redu ced or denied in the assessment under the Value Added Tax Act then in order
to settle dues under the Central Sales Tax Act, 1956 (74 of 1956) or the Tax on the Entry Act, appeal
filed under the Value Added Tax Act needs to be withdrawn fully and un -conditionally along with
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appeal under the Central Sales Tax Act, 1956 (74 of 1956) or the Tax on the Entry Act, as the case
may be.
(3) The submission of acknowledgement of application for withdrawal of appeal to the designated
authority, along with the applica tion for settlement shall be treated as sufficient proof towards
withdrawal of the said appeal.
12. Application for settlement of arrears.— (1) The applicant shall make a separate application
for each class of arrears given in clause ( d) of sub -section (1) of section 2, under the Relevant Act,
separately for each financial year, on or before the last date specified in clause (a) of the Table given in
sub-section (2) of section 10:
Provided that, in case an applicant has paid requisite amount within the ti me specified in clause
(b) of the Table given in sub -section (2) of section 10 of this Act but could not apply within the time,
then the delay up to thirty days may be condoned by the designated authority after recording the
reasons for such delay.
(2) The application shall be made to the designated authority in such form and in such manner, as
may be specified by an order of the Commissioner.
(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 mor e than one
return or revised return pertaining to a financial year, then he may make a single application.
(4) Every such application shall be accompanied by the proof of payment of the full requisite
amount in case of One Time Payment option and minimum twenty-five per cent. of the requisite
amount in case of Instalment option, as determined under sections 8 and 9 and the documents stated in
the application form.
13. Order of settlement.— (1) If the designated authority is satisfied that the applicant has paid
the requisite amount determined in accordance with sections 8 and 9, the designated authority shall
pass an order and provide the copy of the said order to the applicant within three mo nths from the last
date specified for payment of requisite amount under One Time Payment option or the date specified
for payment of last instalment of the requisite amount under Instalment option, as the case may be, 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 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 an order, in writing,
reject the application, after giving an opportunity of being heard to the applicant. On rejection of such
application and if the applicant had wi thdrawn the appeal to apply for settlement then the said original
appeal under the Relevant Act shall be reinstated on application made in this behalf to the Appellate
Authority under the Relevant Act subject to the provisions of section 14.
(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 settlement by the applicant, rectify any error
apparent from the record:
Provided that, the application for rectification shall be made within sixty days from the date of the
receipt of the order of settlement by the applicant:
Provided further that, no order adversely affecting the applicant shall be passed without giving
him a reasonable opportunity of being heard.
14. Appeal against order passed under this Act. — (1) An appeal against any order passed
under this Act shall lie to,—
(a) the concerned Deputy Commissioner of State Tax (Administration), if the order is
passed by the authority subordinate to him;
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(b) the concerned Joint Commissioner of State Tax (Administration), if the order is passed
by the Deputy Commissioner of State Tax;
(c) the concerned Additional Commissioner of State Tax, if the order is passed by the Joint
Commissioner of State Tax.
(2) The appeal shall be filed within sixty days from the date of receipt of any order passed under
this Act and any appeal filed thereafter shall not be entertained.
(3) The Appellate Authority as specified in sub-section (1) of this section shall, after making such
further enquiry, as may be necessary, pass such order, as it thinks just and proper.
(4) There shall be no second appeal against an order passed under sub-section (3) of this section.
15. Review of order passed under this Act. — (1) Any order passed under this Act may be
reviewed by the Commissioner, on his own motion, at any time within twelve months from the date of
service of order.
(2) After noticing any error in such order, in so far as it is prejudicial to the interest of rev enue,
the Commissioner may serve on the applicant a notice and pass an order to the best of his judgment,
where necessary within the time limit prescribed in sub-section (1).
(3) No order adversely affecting the applicant shall be passed without giving hi m a reasonable
opportunity of being heard.
16. Bar on re-opening of settled cases under Relevant Act. — Subject to other provisions of
this Act, an order of settlement issued under this Act 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 of review or revision or any other proceedings under the Relevant Act, except any
proceedings on account of specific observations made by the Comptroller and Auditor General of
India.
17. Revocation of order of settlement.— (1) Notwithstanding anything contained in section 16,
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, if any, or suppres sion of material facts, concealment of any particulars is found in the
proceedings related to search and seizure under the Relevant Act, then the designated authority, for the
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 settlement has been served,
revoke the said order issued under sub-section (1) of section 13.
(2) If an order of settlement is revoked under sub -section ( 1), the assessment, re -assessment,
rectification, revision, review or appeal, as the case may be, under the Relevant Act, covered by such
order of settlement, shall, notwithstanding anything contained in sections 11 and 16, stand revived or
reinstated immediately upon such revo cation, and such assessment, re assessment, rectification,
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, p enalty or late fee has ever
been made:
Provided that, where the period of limitation for re -assessment, rectification, revision or review
under the Relevant Act is expiring within two years from the date of the order of revocation then,
notwithstanding anything contained in the Relevant Act, the re -assessment, rectification, revision or
review under the Relevant Act shall be made by the respective authorities within two years from the
date of the order of such revocation:
Provided further that, an original appeal under the Relevant Act shall be reinstated on application
made in this behalf to the Appellate Authority under the Relevant Act.
18. No refund under this Act. — Under no circumstances, the applicant shall be entitled to get
the refund of any amount paid under this Act:
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Interest, Penalty or Late Fee Act, 2023
Provided that, in case the order of settlement is revoked or rejected under the provisions of this
Act, the amount paid by the applicant under this Act shall be treated to have been paid under the
Relevant Act.
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 purposes 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 t he Official Gazette, do
anything not inconsistent with the provisions of this Act, which appears to it to be necessary or
expedient for the purposes of removing the difficulty:
Provided that, no order shall be made after the expiry of a period of one year 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.
12 The Maharashtra Settlement of Arrears of Tax, [2023 : Mah. XVIII
Interest, Penalty or Late Fee Act, 2023
Annexure-A
(see sections 8 and 9)
(for the periods commencing on or after the 1st April 2005
and ending on or before the 30th June 2017)
Sr.
No.
Amount One Time Payment option Instalment option
Amount to be
paid
Amount of waiver Amount to
be paid
Amount of
waiver
(a) (b) (c) (d) (e) (f)
(1) Un-disputed Tax. hundred per
cent. of the
amount in
column (b)
NIL hundred
per cent.
of the
amount in
column (b)
NIL.
(2) Disputed Tax.
fifty per cent.
of the amount
in column (b)
fifty per cent. of the
amount in column
(b)
fifty-six
per cent.
of the
amount in
column (b)
forty-four
per cent. of
the amount
in
column (b).
(3) Interest payable under the
Relevant Act or interest
payable as per any
statutory order or returns
or revised returns.
fifteen per
cent. of the
amount in
column (b)
eighty-five per cent.
of the
amount in column
(b)
fifteen per
cent. of the
amount in
column (b)
eighty-five
per cent. of
the amount
in column
(b).
(4) Outstanding
penalty as per any statutory
order.
five per cent.
of the amount
in column (b)
ninety-five per cent.
of the
amount in
column (b)
five per
cent. of the
amount in
column (b)
ninety-five
per cent. of
the amount
in
column (b).
(5) Post assessment interest or
penalty or both leviable
under the Relevant Act but
not levied upto the date of
application by the dealer.
NIL hundred per cent. of
the amount in
column (b)
NIL hundred per
cent. of the
amount in
column (b).
(6) Late fee payable in respect
of returns filed on or
before the
31st October 2023.
five per cent.
of the amount
in column (b)
ninety-five per cent.
of the amount in
column (b)
five per
cent. of the
amount in
column (b)
ninety-five
per cent. of
the amount
in
column (b).
OR
(7) Where amount of arrears
as per any statutory
order is of rupees fifty lakh
or less, applicant may opt
for lump sum payment
instead of determining
requisite amount as per
Sr. Nos. (1) to (4) and (6)
above.
twenty per
cent. of the
amount in
column (b)
eighty per cent. of
the amount in
column (b)
alongwith post
assessment interest
or penalty or both
leviable under
the Relevant Act
but not levied upto
the date of
application.
Not
applicable
Not
applicable.
2023 : Mah. XVIII] The Maharashtra Settlement of Arrears of Tax, 13
Interest, Penalty or Late Fee Act, 2023
Annexure-B
(see sections 8 and 9)
(for the periods ending on or before the 31st March 2005)
Sr.
No.
Amount One Time Payment option Instalment option
Amount to be
paid
Amount of waiver Amount
to be paid
Amount of
waiver
(a) (b) (c) (d) (e) (f)
(1) Un-disputed Tax. hundred per
cent. of the
amount in
column (b)
NIL hundred
per cent.
of the
amount in
column
(b)
NIL.
(2) Disputed Tax. thirty per
cent. of the
amount in
column (b)
seventy per cent. of
the amount in
column (b)
thirty-
four per
cent. of
the
amount in
column
(b)
sixty-six
per cent. of
the amount
in column
(b).
(3) Interest payable under the
Relevant Act or interest
payable as per any
statutory order or returns
or revised returns.
ten per cent.
of the amount
in column (b)
ninety per cent. of
the amount in
column (b)
ten per
cent. of
the
amount in
column
(b)
ninety per
cent. of the
amount in
column (b).
(4) Outstanding penalty as per
any statutory order.
five per cent.
of the amount
in column (b)
ninety-five per cent.
of the amount in
column (b)
five per
cent. of
the
amount in
column
(b)
ninety-five
per cent. of
the amount
in column
(b).
(5) Post assessment interest or
penalty or both, leviable
under the Relevant Act
but not levied upto the
date of application by the
dealer.
NIL hundred per cent. of
the amount
in column (b)
NIL hundred per
cent. of the
amount in
column (b).
OR
(6)
Where amount of arrears
as per any statutory
order is of rupees fifty
lakh or less, applicant may
opt for lump sum payment
instead of determining
requisite amount as per Sr.
Nos. (1) to (4) above.
twenty per
cent. of the
amount
in column (b)
eighty per cent. of
the amount in
column (b)
alongwith post
assessment interest
or penalty or both,
leviable under the
Relevant Act but not
levied upto the date
of application.
Not
applicable
Not
applicable.