Section 11(2) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(2)On verification of the application, in case it is noticed that, the said application is incorrect or incomplete or the requisite amount paid is deficient, then, the designated authority shall issue defect notice, as far as possible within fifteen days from the date of receipt of the application, and intimate the applicant about the defects in the application alongwith the details of the requisite amount to be paid :Provided that, the defect notice in respect of an application shall be issued only once.
