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State of Maharashtra - Section

Section 21 in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019

21. Repeal of Maharashtra Ordinance V of 2019 (Maharashtra Ordinance V of 2019) and saving.

(1)The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Ordinance, 2019 (Maharashtra Ordinance V of 2019), is hereby repealed.
(2)Notwithstanding such repeal, anything done or any action taken (including any notification or order issued) under the corresponding provisions of the said Ordinance, shall be deemed to have been done, taken or, as the case may be, issued under the corresponding provisions of this Act.Annexure-A(See section 10)For the periods upto the 31st March 2010
Sr. No. Amount First Phase Second Phase
Amount to be paid Amount of waiver Amount to be paid Amount of waiver
(a) (b) (c) (d) (e) (f)
(1) Un-disputed Tax Amount. 100% of the amount in column (b). NIL 100% of the amount in column (b). NIL
(2) Disputed Tax Amount. 50% of the amount in column (b). 50% of the amount in column (b). 60% of the amount in column (b). 40% of the amount in column (b).
(3) Interest payable under the Relevant Act orinterest payable as per any statutory order or returns orrevised returns. 10% of the amount in column (b). 90% of the amount in column (b). 20% of the amount in column (b). 80% of the amount in column (b).
(4) Outstanding penalty amount as per any statutoryorder or penalty imposable under the Relevant Act. 5% of the amount 95% of the amount in column (b). 10% of the amount in column (b). 90% of the amount in column (b).
(5) Amount of post assessment interest in orpenalty or both leviable but not levied upto the date ofapplication by the dealer under Relevant Act. 0% of the amount in column (b). 100% of the amount in column (b). 0% of the amount in column (b). 100% of the amount in column (b).
(6) Late fee payable in respect of returns in filed during theperiod commencing from the 1st April 2019 to 31st August 2019. 0% of the amount in column (b). 100% of the amount in column (b). 0% of the amount in column (b). 100% of the amount in column (b).
Annexure-B(See section 10)For the period commencing on or after the 1st April 2010 and ending on or before the 30th June 2017
Sr. No. Amount First Phase Second Phase
Amount to be paid Amount of waiver Amount to be paid Amount of waiver
(a) (b) (c) (d) (e) (f)
(1) Un-disputed Tax Amount. 100% of the amount in column (b). NIL 100% of the amount in column (b). NIL
(2) Disputed Tax Amount. 70% of the amount in column (b). 30% of the amount in column (b). 80% of the amount in column (b). 20% of the amount in column (b).
(3) Interest payable under the Relevant Act orinterest payable as per any statutory order or returns orrevised returns. 20% of the amount in column (b). 80% of the amount in column (b). 30% of the amount in column (b). 70% of the amount in column (b).
(4) Outstanding penalty amount as per any statutoryorder or penalty imposable under the Relevant Act. 10% of the amount 90% of the amount in column (b). 20% of the amount in column (b). 80% of the amount in column (b).
(5) Amount of post assessment interest or penaltyor both leviable but not levied upto the date of application bythe dealer under Relevant Act. 0% of the amount in column (b). 100% of the amount in column (b). 0% of the amount in column (b). 100% of the amount in column (b).
(6) Late fee payable in respect of returns filedduring the period commencing from the 1st April 2019 to 31stAugust 2019. 0% of the amount in column (b). 100% of the amount in column (b). 0% of the amount in column (b). 100% of the amount in column (b).