Section 7(5) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(5)Where any appellate authority including Tribunal or the Court has remanded case back to any authority under the Relevant Act, for giving effect to the directions given therein and such order has not been passed on or before the 16th August 2019, then such cases shall not be eligible for settlement under this Act:Provided that, the applicant may be eligible to settle the amount of tax, interest, penalty or late fee as per the directions given by the said authority or the Court and in case, no such specific directions are given then such tax, interest, penalty or late fee shall be determined by the applicant.
