Section 3(2) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(2)The officers specified in sub-section (2) of section 10 of the Value Added Tax Act or, as the case may be, under section 3 of the Goods and Services Tax Act, shall be the designated authorities for the purposes of this Act. The sub-ordination of the said officers shall be as per rule 5 of the Value Added Tax Rules.
