Section 6(1) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(1)Subject to the other provisions of this Act, an applicant whether registered or not under the Relevant Act, shall be eligible to make an application for settlement of arrears of tax, interest, penalty or late fee in respect of the specified period, whether such arrears are disputed in appeal under the Relevant Act or not.
