MAHARASHTRA SETTLEMENT OF ARREARS OF TAX, INTEREST, PENALTY OR LATE FEE ACT, 2023

	Section Title
	PREAMBLE
1	Short title and commencement	View Judgements
2	Definitions	View Judgements
3	Designated authority	View Judgements
4	Eligibility for settlement	View Judgements
5	Cases litigated by State also eligible for settlement	View Judgements
6	Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible for settlement	View Judgements
7	Write off in respect of certain amounts	View Judgements
8	Determination of requisite amount and extent of waiver	View Judgements
9	Determination of requisite amount and extent of waiver under Tax on Entry Act	View Judgements

10	Options and duration for payment of requisite amount	View Judgements
11	Conditions for settlement	View Judgements
12	Application for settlement of arrears	View Judgements
13	Order of settlement	View Judgements
14	Appeal against order passed under this Act	View Judgements
15	Review of order passed under this Act	View Judgements
16	Bar on re- opening of settled cases under Relevant Act	View Judgements
17	Revocation of order of settlement	View Judgements
18	No refund under this Act	View Judgements
19	Power of Commissioner under this Act	View Judgements

20	Power to remove difficulty	View Judgements

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