section 14
Appeal against order passed under this Act.
The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023Tax202320 sections
Statutory text
- (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;
- (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.
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