Section 10(4) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(4)Where the applicant has made the payment which is less than the requisite amount as determined under this section or section 11, then, the designated authority shall compute the proportionate amount of waiver admissible under the First Phase or, as the case may be, under the Second Phase in proportion to the requisite amount paid by the applicant and pass the order of settlement accordingly :Provided that, in case the applicant has made the payment which is less than the requisite amount determined under this section or section 11, then, the amount so paid shall first be adjusted towards the undisputed tax and the amount remaining, if any, after such adjustment shall then be adjusted towards the disputed tax, interest, penalty or the late fee, proportionately.
