Section 5(1)(a) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(a)any payment made in respect of the statutory order either in the appeal or otherwise, on or before the 31st March 2019, shall first be adjusted towards the amount of tax in the ratio of undisputed tax and disputed tax and thereafter towards the interest and the balance amount remaining unadjusted, shall then be adjusted towards the penalty and the late fee, sequentially;