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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Maharashtra - Subsection

Section 2(1)(d) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019

(d)"applicant" means a person who is liable to pay arrears of tax, interest, penalty or late fee levied or imposed under the Relevant Act and who desires to avail the benefit of settlement, by complying with the conditions, under this Act;