Section 10(2)(a) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(a)the requisite amount shall be the amount equivalent to the amount of entry tax,-(i)determined in the statutory order, or(ii)in case no such order is passed, then entry tax that would have become payable under the Tax on the Entry Act, or the amount reduced or denied by the amount of set-off as provided under rule 53 or 54, respectively, under the Value Added Tax Rules or, as the case may be, under the Bombay Sales Tax Rules, 1959, whichever is less ;