Section 6 in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
6. Eligibility for settlement.
(1)Subject to the other provisions of this Act, an applicant whether registered or not under the Relevant Act, shall be eligible to make an application for settlement of arrears of tax, interest, penalty or late fee in respect of the specified period, whether such arrears are disputed in appeal under the Relevant Act or not.(2)The applicant, who has availed benefits under any of the Amnesty Scheme, as declared by the Government under any Government Resolution or under the Maharashtra Settlement of Arrears in Disputes Act, 2016 (Maharashtra XVI of 2016), shall also be eligible to make an application under this Act.(3)For the settlement under this Act the condition stated in section 7 and other provisions of this Act shall be complied with.
