Section 11(5) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(5)In case the applicant fails to correct the defects so communicated including the additional payment, if any, then, the designated authority may, for reasons to be recorded in writing and after giving him an opportunity of being heard, pass an appropriate order :Provided that, the designated authority, subject to the provisions of the Act shall not deny the proportionate benefits as may be available to the said applicant considering the Phase in which the requisite amount is paid.
