Section 16(2) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(2)If an order of settlement is revoked under sub-section (1), the assessment, revision, review or appeal, as the case may be, under the Relevant Act, covered by such order of settlement, shall, notwithstanding anything contained in sections 8 and 15, stand revived or reinstated immediately upon such revocation, and such assessment, revision, review or appeal, as the case may be, shall be decided in accordance with the provisions of the Relevant Act, as if no order of settlement of the arrears of tax, interest, penalty or late fee has ever been made, and notwithstanding the period of limitation provided under the Relevant Act, such assessment, revision, review or appeal, as the case may be, shall be made by the respective authorities, within two years from the date of passing the order of such revocation:Provided that, an appeal shall be re-instated on application made in this behalf to the appellate authority within sixty days from the date of communication of the order of revocation.
