Section 10(2) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(2)The applicant who is liable to pay entry tax under the Tax on the Entry Act, then, notwithstanding anything contained in this Act or the Relevant Act, for the purpose of settlement under this Act,-(a)the requisite amount shall be the amount equivalent to the amount of entry tax,-(i)determined in the statutory order, or(ii)in case no such order is passed, then entry tax that would have become payable under the Tax on the Entry Act, or the amount reduced or denied by the amount of set-off as provided under rule 53 or 54, respectively, under the Value Added Tax Rules or, as the case may be, under the Bombay Sales Tax Rules, 1959, whichever is less ;(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 :Provided that, the payment made on any account on or before the 31st March 2019 shall not be considered as a payment towards the requisite amount ;(c)the interest as per any statutory order and in case no such order is passed, the interest calculated on the basis of amount of tax payable under the Tax on Entry Act, shall be considered for determining the requisite amount and waiver in that respect in accordance with the Annexure-A or Annexure-B, as the case may be, depending upon the Phase during which the application for settlement of arrears is submitted and the payment on account of requisite amount so made;(d)the requisite amount and waiver in respect of the penalty imposed as per any statutory order shall be determined in accordance with the Annexure-A or Annexure-B, as the case may be, depending upon the Phase during which the application for settlement of arrears is submitted and the payment on account of requisite amount so made.
