section 13
Order of settlement.
The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023Tax202320 sections
Statutory text
- (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 months 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 On rejection of such application and if the applicant had withdrawn the appeal to apply for settlement then the said original appeal under the Relevant Act shall be reinstated on application made in this behalf to the Appellate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.
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