The Maharashtra Settlement of Arrears in Disputes Act, 2016

(1) Where the arrears in disputes pertain to any assessment period ending on or before the 31st March 2005 under the relevant Act, then the extent of waiver shall be in excess of the requisite amount payable as specified in column (2) of the Table as below :–––

TABLE-1 Type of Conditions for Waiver Extent of Waiver Arrears (1) (2) (3) Arrears in (i) The applicant shall pay whole (a) Total amount of disputes amount of tax out of arrears in interest and penalty related to disputes after reducing it by the out of arrears in section 5 of part payment covered by sub- disputes pertaining to this Act. section (4) of this section. issues withdrawn as provided in section 5. (ii) In case, where the appeal is (b) Total amount of withdrawn for some of the issues, post assessment then the applicant shall pay the penalty and interest, whole amount of tax relating to accrued upto date of such issues withdrawn in appeal payment of tax made and credit of part payment covered as per column (2) and by sub-section (4) of this section such penalty and will be given in proportion to tax interest on payment of involved in the issues withdrawn tax considered under in appeal. sub-section (4) of this section pertaining to issues withdrawn as provided in section 5.

(2) Where the arrears in disputes pertain to any assessment period on or after the 1st April 2005 and ending upto the 31st March 2012 under the relevant Act, then the extent of waiver shall be in excess of the requisite amount payable as specified in column (2) of the Table as below :––

TABLE-2 Type of Conditions for Extent of Waiver Arrears Waiver (1) (2) (3) Arrears in (i) The applicant shall pay whole (a) Balance amount disputes amount of tax and twenty five of interest, whole related to per cent. of outstanding interest amount of penalty section 5 of out of arrears in disputes after out of arrears in this Act. reducing it by the part payment disputes, pertaining covered by sub-section (4) of to issues withdrawn this section. as provided in section 5. (ii) In case, where the appeal is (b) total amount of withdrawn for some of the issues, post assessment then the applicant shall pay the interest and whole amount of tax and twenty penalty accrued five per cent. of outstanding upto date of interest out of arrears in disputes payment of tax made relating to the issues withdrawn as per column (2) and in appeal and credit of part on payment of tax payment covered by sub-section considered under (4) of this section will be given in sub-section (4) of this proportion to the tax involved in section pertaining to issues withdrawn in appeal. issues withdrawn as provided in section 5.

(3) The payment of requisite amount under sub-sections (1) and (2) of this section, shall be made in the form of Challan prescribed under the relevant Act or, as the case may be, in Form MTR-6 prescribed under the Maharashtra Value Added Tax Rules, 2005. (4) Notwithstanding anything contained in any provision under the relevant Act, the part payment made in appeal before the appellate authority, under the relevant Act, Tribunal or Court, shall be considered for payment of the requisite amount under this Act, and it shall first be adjusted against the tax and thereafter towards the amount of interest and the balance amount remaining unadjusted shall then be adjusted towards the penalty. (5) The extent of waiver as per this section shall be granted in proportion of the payment made under sub-sections (1) and (2) of this section by the applicant.