section 15
Review of order passed under this Act.
The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023Tax202320 sections
Statutory text
- (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 revenue, 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 him a reasonable opportunity of being heard.
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