Vidhi Codex

section 11

Verification of correctness and completeness of application and issuance of defect notice, if necessary.

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act
Tax201921 sections
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Statutory text
  1. (1) The designated authority shall verify the correctness of the particulars furnished in the application and documents submitted with the application, with reference to the records available with the assessing authority or, as the case may be, any other authority with whom such records is available. The designated authority shall verify and confirm that the application is accompanied with documents mentioned in the application form.
  2. (2) On verification of the application, in case it is noticed that, the said application is incorrect or incomplete or the requisite amount paid is deficient, then, the designated authority shall issue defect notice, as far as possible within fifteen days from the date of receipt of the application, and intimate the applicant about the defects in the application along with the details of the requisite amount to be paid : Provided that, the defect notice in respect of an application shall be issued only once.
  3. (3) The applicant shall, within fifteen days of the receipt of the defect notice, correct the defects and make the payment, if any, and submit such application to the designated authority: Provided that, in no case, the applicant shall be permitted to make such payment, as specified in the defect notice, after the 31st August 2019.
  4. (4) The designated authority on receipt of such application shall, verify the correctness and completeness of the application and compute the requisite amount and extent of the waiver considering the Phase in which payment of the requisite amount is made.
  5. (5) In case the applicant fails to correct the defects so communicated including the additional payment, if any, then, the designated authority may, for reasons to be recorded in writing and after giving him an opportunity of being heard, pass an appropriate order : Provided that, the designated authority, subject to the provisions of the Act shall not deny the proportionate benefits as may be available to the said applicant considering the Phase in which the requisite amount is paid.

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