Section 2(1)(k) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(k)"Relevant Act" means the following Acts, as applicable in respect of arrears of tax, interest, penalty or late fee prior to the 1st July 2017, namely :-(i)the Central Sales Tax Act, 1956 (74 of 1956);(ii)the Bombay Sales of Motor Spirit Taxation Act, 1958 (Bombay LXVI of 1958);(iii)the Bombay Sales Tax Act, 1959 (Bombay LI of 1959);(iv)the Maharashtra Purchase Tax on Sugarcane Act, 1962 (Maharashtra IX of 1962);(v)the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Maharashtra XVI of 1975);(vi)the Maharashtra Sales Tax on the Transfer of Right to use any Goods for any Purpose Act, 1985 (Maharashtra XVIII of 1985);(vii)the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 (Maharashtra XLII of 1987);(viii)the Maharashtra Tax on Luxuries Act, 1987 (Maharashtra XLI of 1987);(ix)the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contract (Re-enacted) Act, 1989 (Maharashtra XXXVI of 1989);(x)the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (Maharashtra IV of 2003); and(xi)the Maharashtra Value Added Tax Act, 2002 (Maharashtra IX of 2005),