Section 10(2)(b) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019

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State of Maharashtra - Subsection

Section 10(2)(b) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019

(b)in case the said applicant has paid the amount as determined under clause (a), on or before the last date specified in section 4, considering the Phases for which the settlement is desired, then the balance amount of tax remaining payable shall be waived by passing order under this Act and the said applicant shall not be entitled to claim the set-off of any amount including the amount paid on or before the 31st March 2019 under Value Added Tax Rules, or, as the case may be, under the Bombay Sales Tax Rules, 1959 :

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State of Maharashtra - Subsection

Section 10(2)(b) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019