The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.
maharashtra · 2022
- S. 1Short title and commencement.
- S. 2Definitions.
- S. 3Designated authority.
- S. 4Eligibility for settlement.
- S. 5Cases litigated by the State, also eligible for settlement.
- S. 6Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible for settlement.
- S. 7Write off in respect of certain amounts.
- S. 8Determination of requisite amount and extent of waiver.
- S. 9Determination of requisite amount and extent of waiver under the Tax on the Entry Act.
- S. 10Options and duration for payment of requisite amount.
- S. 11Conditions for settlement.
- S. 12Application for settlement of arrears.
- S. 13Order of settlement.
- S. 14Appeal against order passed under this Act.
- S. 15Review of order passed under this Act.
- S. 16Bar on re-opening of settled cases under Relevant Act.
- S. 17Revocation of order of settlement.
- S. 18No refund under this Act.
- S. 19Power of Commissioner under this Act.
- S. 20Power to remove difficulty.