Section 8(1) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(1)(a)Notwithstanding anything contained in any provisions of the Relevant Act, the appeal pending before the appellate authority or the Tribunal or the Court, shall be withdrawn un-conditionally by the applicant on the date on which such appeal withdrawal application is submitted to the aforesaid authorities or the Court;(b)the submission of acknowledgement of such application to the designated authority, alongwith the application for settlement shall be treated as sufficient proof towards withdrawal of the said appeal.
