Section 12(1) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(1)If the designated authority is satisfied that the applicant has paid the requisite amount determined in accordance with section 10, the designated authority shall pass an order and provide the copy of the said order to the applicant and thereupon, notwithstanding anything contained in the Relevant Act, such applicant shall be discharged of his liability to the extent of the amount of waiver specified in the order of the settlement.
