Section 2(2) in Maharashtra Settlement of Arrears in Disputes Act, 2016
(2)"arrears in dispute" includes,-(i)tax, by whatever name called, under the relevant Act;(ii)interest payable by an applicant under the relevant Act;(iii)penalty imposed upon the applicant under the relevant Act, in respect of any statutory order pertaining to any period ending on or before the 31st March 2012, against which appeal is filed and stay in full or part has been granted by the appellate authority under the relevant Act or, as the case may be, by the Tribunal or Court, not later than 30th September 2016 ;
