¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+, ¨ÉÉSÉÇ 16, 2022/¡òÉ±MÉÖxÉ 25, ¶ÉEäò 1943

L. A. BILL No. IX OF 2022.

A BILL

to provide for settlement of arrears of tax, interest, penalty or

late fee which were levied, payable or imposed, respectively, under

various Acts administered by the Goods and Services Tax Department

and for the matters connected therewith or incidental thereto.

WHEREAS it is expedient to provide for settlement of arrears

under the Central Sales Tax Act, 1956, the Bombay Sales of Motor

Spirit Taxation Act, 1958, the Bombay Sales Tax Act, 1959, the

Maharashtra Purchase Tax on Sugarcane Act, 1962, the Maharashtra

State Tax on Professions, Trades, Callings and Employments Act, 1975,

the Maharashtra Sales Tax on the Transfer of the Right to use any

Goods for any Purpose Act, 1985, the Maharashtra Tax on Luxuries

74 of 1956.

Bom.

LXVI of

1958.

Bom. LI

of 1959.

Mah. IX

of 1962.

Mah. XVI

of 1975.

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(1)

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MAHARASHTRA LEGISLATURE SECRETARIAT

The following Bill was introduced in the Maharashtra Legislative Assembly on the

16th March, 2022 is published under Rule 117 of the Maharashtra Legislative Assembly

Rules :—

RNI No. MAHBIL /2009/40123

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+, ¨ÉÉSÉÇ 16, 2022/¡òÉ±MÉÖxÉ 25, ¶ÉEäò 1943

Act, 1987, the Maharashtra Tax on Entry of Motor Vehicles into Local

Areas Act, 1987, the Maharashtra Sales Tax on the Transfer of Property

in Goods involved in the Execution of Works Contract (Re-enacted)

Act, 1989, the Maharashtra Tax on the Entry of Goods into Local

Areas Act, 2002 and the Maharashtra Value Added Tax Act, 2002 ;

it is hereby enacted in the Seventy-third Year of the Republic of India

as follows :–

1. (1) This Act may be called the Maharashtra Settlement of

Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.

(2) It shall come into force on the 1st April 2022.

2. (1) In this Act, unless the context otherwise requires,-

(a) “Annexure” means the Annexure appended to this Act;

(b) “appellate authority” means the authority specified in

sub-section (1) of section 14 of this Act;

(c) “applicant” means a person who is liable to pay arrears

of tax, interest, penalty or late fee levied or leviable under

the Relevant Act or any other person including financial

institution who desires to avail the benefit of settlement

by complying with the conditions under this Act;

(d) “arrears” means the outstanding amount of tax, interest,

penalty or late fee, as the case may be,-

(i) payable by an assessee as per any statutory order under

the Relevant Act; or

(ii) admitted in the return or, as the case may be, the

revised return filed under the Relevant Act and which

has not been paid either wholly or partly; or

(iii) determined and recommended to be payable by the

auditor, in the audit report submitted as per section

61 of the Value Added Tax Act, whether the notice

under section 32 or 32A of the Value Added Tax Act,

has been issued or not,

Mah.

XVIII of

1985.

Mah. XLI

of 1987.

Mah.

XLII of

1987.

Mah.

XXXVI

of 1989.

Mah. IV

of 2003.

Mah. IX

of 2005.

Short title

and

commence-

ment.

Definitions.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+, ¨ÉÉSÉÇ 16, 2022/¡òÉ±MÉÖxÉ 25, ¶ÉEäò 1943

and such arrears of tax, interest, penalty or late fee,

pertains to specified period and it also includes the

interest payable on the admitted tax under the Relevant

Act for the specified period ;

(e)

“ Commissioner”

means

officer

appointed

the

Commissioner of State Tax under clause (a) of section

3 of the Goods and Services Tax Act and includes the

Commissioner of Sales Tax appointed under sub-section

(1) of section 10 of the Value Added Tax Act ;

(f)

“ designated authority” means an authority appointed under

section 3 of this Act ;

(g) “disputed tax” means the tax other than un-disputed tax

as defined in clause (q) ;

(h) “ Goods and Services Tax Act” means the Maharashtra Goods

and Services Tax Act, 2017 ;

(i)

“Government” or “State Government” means the Government

of Maharashtra ;

(j)

“order of settlement” means an order issued under this

Act for settlement of arrears of tax, interest, penalty or

late fee ;

(k) “ Relevant Act” means the following Acts, namely :—

(i) the Central Sales Tax Act, 1956 ;

(ii) the Bombay Sales of Motor Spirit Taxation Act, 1958;

(iii) the Bombay Sales Tax Act, 1959 ;

(iv) the Maharashtra Purchase Tax on Sugarcane Act, 1962 ;

(v) the Maharashtra State Tax on Professions, Trades,

Callings and Employments Act, 1975 ;

(vi) the Maharashtra Sales Tax on the Transfer of Right

to use any Goods for any Purpose Act, 1985 ;

(vii) the Maharashtra Tax on Entry of Motor Vehicles into

Local Areas Act, 1987 ;

(viii) the Maharashtra Tax on Luxuries Act, 1987 ;

(ix) the Maharashtra Sales Tax on the Transfer of Property

in Goods involved in the Execution of Works Contract

(Re-enacted) Act, 1989 ;

74 of

1956.

Bom.

LXVI of

1958.

Bom. LI

of 1959.

Mah. IX

of 1962.

Mah. XVI

of 1975.

Mah.

XVIII of

1985.

Mah.

XLII of

1987.

Mah.

XLI of

1987.

Mah.

XXXVI of

1989.

Mah.

XLIII of

2017.

¦ÉÉMÉ {ÉÉSÉ--+----9-1+

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(x) the Maharashtra Tax on the Entry of Goods into Local

Areas Act, 2002; and

(xi) the Maharashtra Value Added Tax Act, 2002 ;

and also includes the rules made or notifications issued

thereunder ;

(l) “requisite amount” means an amount required to be paid

by the applicant under this Act and shall be the aggregate

of the amount paid during the period specified in clause

(b) of the Table given in sub-section (2) of section 10 of

this Act towards,-

(i) the amount of un-disputed tax, and

(ii) the amount of disputed tax, interest, penalty, late fee,

whether levied or not,

as determined under sections 8 and 9 of the Act and

as specified in Annexure-A or Annexure-B appended to

the Act ;

(m) “return dues” means the amount of tax, interest or late

fee, admitted in the return or the revised return filed

under the Relevant Act in respect of the specified period

but which has remained un-paid either wholly or partly

at any time on or before the 1st April 2022 ;

(n) “specified period” means any period ending on or before

the 30^th June 2017 ;

(o) “statutory order” means any order passed under the

Relevant Act, raising the demand of tax, interest, penalty

or late fee payable by the applicant ;

(p) “Tax on the Entry Act” means the Maharashtra Tax on

the Entry of Goods into Local Areas Act, 2002 ;

(q) “un-disputed tax” means,-

(i) the taxes collected separately under the Relevant Act ;

(ii) the taxes shown payable in the return or the revised

return under the Relevant Act; or

(iii) an amount claimed by the dealer as deductions as

per rule 57 of the Value Added Tax Rules or similar

rules under other Relevant Act ; or

Mah. IV

of 2003.

Mah. IX

of 2005.

Mah.

IV of

2003.

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(iv) an amount forfeited under the statutory order or excess

tax collection shown in the return, revised return or

Audit report, as the case may be, submitted under

the Relevant Act ; or

(v) any amount of tax determined and recommended to

be payable by the auditor, in the audit report submitted

as per section 61 of the Value Added Tax Act, and

accepted by the assessee, either wholly or partly ; or

(vi) the tax deducted at source (TDS) by the employer

under the Value Added Tax Act ; or

(vii) the tax collection made under section 31A of the Value

Added Tax Act ;

(viii)

the tax payable by the enrollment certificate holder

under the Maharashtra State Tax on Professions, Trades,

Callings and Employments Act, 1975 ;

(ix) the

tax

deducted

the

employer

under

the

Maharashtra State Tax on Professions, Trades, Callings

and Employments Act, 1975 ;

(x) the amount of disallowed set-off under rules 52A or

52B of the Value Added Tax Rules, which is eligible

to be claimed in the subsequent period ;

(r)

“Value Added Tax Act” means the Maharashtra Value Added

Tax Act, 2002 ;

(s)

“Value Added Tax Rules” means the Maharashtra Value

Added Tax Rules, 2005 made under the Value Added Tax

Act.

(2) Words and expressions used in this Act but not defined

herein shall have the same meanings as respectively

assigned to them under the Relevant Act.

3. (1) The Commissioner of State Tax shall be the Commissioner

for the purposes of this Act.

(2) The officers specified in sub-section (2) of section 10 of the

Value Added Tax Act or, as the case may be, under section 3 of

the Goods and Services Tax Act, shall be the designated authorities

for the purposes of this Act. The subordination of the said officers

shall be as per rule 5 of the Value Added Tax Rules.

Mah.

XVI of

1975.

Designated

authority.

Mah. IX

of 2005.

Mah.

XVI of

1975.

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(3) The Commissioner may, by notification published in the Official

Gazette, delegate his powers to the designated authorities as specified

in sub-section (2), and such authorities shall, within their jurisdiction,

exercise the powers over such area or areas, as notified, from time

to time, under section 10 of the Value Added Tax Act or, as the

case may be, under sub-section (2) of section 4 and section 5 of the

Goods and Services Tax Act.

4. (1) Subject to the other provisions of this Act, an applicant,

whether registered or not under the Relevant Act, shall be eligible

to make an application for settlement of arrears of tax, interest, penalty

or late fee in respect of the specified period, whether such arrears

are disputed in appeal under the Relevant Act or not.

(2) The applicant, who has availed benefits under any of the

Amnesty Schemes, as declared by the Government under any Government

Resolution or under the Maharashtra Settlement of Arrears in Disputes

Act, 2016 or the Maharashtra Settlement of Arrears of Tax, Interest,

Penalty or Late Fee Act, 2019, shall also be eligible to make an application

under this Act.

(3) For the settlement under this Act, the conditions stated in

section 11 and other provisions of this Act shall be complied with.

5. Where the Goods and Services Tax Department has filed

reference or an appeal before the Maharashtra Sales Tax Tribunal or

the Courts, the demands disputed by the said Department including

tax, interest, penalty or late fee may be considered for the settlement

of arrears by the applicant and the application for settlement may

be filed accordingly. In such cases, once the amount disputed by the

said Department is settled under this Act, there shall be no refund

or adjustment of the amount so paid or there shall be no recovery

of the waiver already granted under this Act.

6. (1) Notwithstanding anything contained in the Relevant Act

or under this Act,-–

Mah.

XVI of

2016.

Mah.

XV of

2019.

Cases litigated

by the State,

also eligible

for

settlement.

Adjustment

and

determination

of arrears of

tax, interest,

penalty or

late fee, if

any, eligible

for settlement.

Eligibility for

settlement.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+, ¨ÉÉSÉÇ 16, 2022/¡òÉ±MÉÖxÉ 25, ¶ÉEäò 1943

(a) any payment made in respect of a statutory order either

in the appeal or otherwise, on or before the 31st March 2022,

shall first be adjusted towards the amount of un-disputed tax and

then disputed tax, thereafter, towards the interest and the balance

amount remaining unadjusted, shall then be adjusted towards the

penalty and the late fee, sequentially ;

(b)

after adjustment of amount as specified in clause (a), only

the amount remaining outstanding for the specified period, if any,

as on the 1st April 2022 or any demand raised for the specified

period by any statutory order during the period from 1st April

2022 to 30th September 2022, shall be considered for the settlement

under this Act.

(2) The provisions of foregoing clauses in respect of adjustment of amount

paid and determination of arrears shall be applicable mutatis mutandis to

the return dues or, as the case may be, dues as per the recommendations

made in respect of tax, interest or late fee by the auditor in the Audit report.

(1) Notwithstanding anything contained in the Relevant Act or under

the provisions contained in this Act, any arrears determined as per any

statutory order for the specified period, as on the 1st April 2022, which are

rupees ten thousand or less per financial year under the Relevant Act shall

be written off.

(2) The post assessment interest on such written off dues shall stand

waived.

(1) The requisite amount payable towards the settlement of arrears

as determined under section 6 shall be as follows,—

(a) where the said tax is un-disputed or disputed, then the extent of the

payment of such un-disputed tax, disputed tax, interest, penalty or late fee

and applicable waiver in respect of disputed tax, interest, penalty or late fee

for One Time Payment option or Installment option as provided in section

10, shall be as specified in Annexure-A or Annexure-B, as the case may be;

(b) notwithstanding anything contained in this section and section 9,

where arrears determined as per section 6, of tax, interest, penalty or late

fee as per any statutory order is of rupees ten lakh or less and if, the applicant

opts for payment of a lump sum amount under One Time Payment option,

then the extent of lump sum payment and applicable waiver shall be as

specified in Annexure-A or Annexure-B, as the case may be.

Write off in

respect of

certain

amounts.

Determination

of requisite

amount and

extent of

waiver.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+, ¨ÉÉSÉÇ 16, 2022/¡òÉ±MÉÖxÉ 25, ¶ÉEäò 1943

(2) The payment of the requisite amount as determined under this section

shall be made in the form of Chalan prescribed under the Relevant Act or, in

Form-MTR-6 prescribed under the Value Added Tax Rules as the case may

be, and shall be made on or before the last day specified in clause (b) of the

Table given in sub-section (2) of section 10 of this Act, as applicable to the

option opted by the applicant.

(3) The payment made on any account on or before the 31st March 2022

shall not be considered as a payment towards the requisite amount.

(4) Under any circumstances, the applicant shall not be entitled to any

waiver in respect of un-disputed tax.

(5) Subject to the other provisions of this Act, the applicant shall be

entitled to the waiver of disputed tax, interest, penalty or late fee, to the

extent as prescribed in Annexure-A or Annexure-B, as the case may be.

(6) Where the applicant has made the payment which is less than the

requisite amount as determined under this section then, the designated

authority shall compute the proportionate amount of waiver admissible under

the option opted by the applicant, in proportion to the requisite amount

paid by the applicant :

Provided that, the amount so paid shall first be adjusted towards the

un-disputed tax and the amount remaining, if any, after such adjustment

shall then be adjusted towards the disputed tax, interest, penalty and late

fee, proportionately.

(7) No application shall be rejected merely on the ground that the

payment made by the applicant during the period as per option opted by the

applicant under this Act is less than the requisite amount.

The applicant who is liable to pay entry tax under the Tax on the

Entry Act as determined in the statutory order then, notwithstanding

anything contained in this Act or the Relevant Act, for the purpose of

settlement under this Act,-–

(1) the requisite amount shall be the amount equivalent to the

amount of entry tax determined in the statutory order, or the amount

reduced or denied by the amount of set-off of entry tax, 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;

Determination

of requisite

amount and

extent of waiver

under the Tax

on the Entry

Act.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+, ¨ÉÉSÉÇ 16, 2022/¡òÉ±MÉÖxÉ 25, ¶ÉEäò 1943

(2) in case the said applicant has paid the amount as determined

under clause (1), on or before the last date specified in clause (b) of the

Table given in sub-section (2) of section 10 of this Act, considering the

options 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 2022

under the Value Added Tax Rules, or, as the case may be, under the

Bombay Sales Tax Rules, 1959 ;

(3) the interest as per any statutory order 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 ;

(4) 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 ;

(5) the provisions of sub-sections (2), (3), (6) and (7) of section 8 shall

apply mutatis mutandis to this section.

10.

(1) The requisite amount shall be paid under One Time Payment

option :

Provided that, in case the arrears are in excess of rupees fifty lakhs,

then the applicant may opt to pay the requisite amount under Installment

option.

(2) The duration for the payment of requisite amount and the submission

of application under this Act shall be as given in the Table below :-–

TABLE

Sr. No.

Particulars

Option 1 : One

Option 2 : Instalment option

Time Payment

option

(1)

(2)

(3)

(4)

(a)

Duration for

Commencing from Commencing from the 1st April

submission of

the 1st April 2022 2022 and ending on the 14th

application under and ending on the October 2022.

section 12.

14th October 2022.

(b)

Duration in which Commencing from Minimum 25 per cent. of

requisite amount

the 1st April 2022 requisite amount to be paid

is to be paid.

and ending on the during the period commencing

30th September

from the 1st April 2022 and

2022.

ending on the 30th September

Options and

duration for

payment of

requisite

amount.

¦ÉÉMÉ {ÉÉSÉ--+----9-2

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2022 and remaining of requisite

amount in three equal quarterly

instalments from the date of

the application under section

12. All installments shall be

paid within nine months from

the date of application :

Provided that, if any instalment

is paid beyond the due date,

it shall attract interest at the

rate of twelve per cent. per

annum :

Provided further that, in case

all instalments are not paid

within nine months, proportionate

benefit as specified in section

8 and section 9 shall be granted.

11.

(1) Notwithstanding anything contained in any provisions of the

Relevant Act, the appeal, if any, pending before the appellate authority under

the Relevant Act or the Tribunal or the Court in respect of any statutory

order, shall be withdrawn fully and un-conditionally by the applicant.

(2) Where excess set-off or refund under Value Added Tax Act is adjusted

against liability under the Central Sales Tax Act, 1956 or the Tax on the

Entry Act and where such adjustment of set-off or refund is reduced or denied

in the assessment under the Value Added Tax Act then in order to settle

dues under the Central Sales Tax Act, 1956 or the Tax on the Entry Act,

appeal filed under the Value Added Tax Act needs to be withdrawn fully and

unconditionally alongwith appeal under the Central Sales Tax Act, 1956 or

the Tax on the Entry Act, as the case may be.

(3) The submission of acknowledgement of application for withdrawal of

appeal to the designated authority, alongwith the application for settlement

shall be treated as sufficient proof towards withdrawal of the said appeal.

12. (1) The applicant shall make a separate application for each class of

arrears given in clause (d) of sub-section (1) of section 2, under the Relevant

Act, separately for each financial year, on or before the last date specified in

clause (a) of the Table given in sub-section (2) of section 10 :

(1)

(2)

(3)

(4)

Conditions

for settlement.

Application

for settlement

of arrears.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+, ¨ÉÉSÉÇ 16, 2022/¡òÉ±MÉÖxÉ 25, ¶ÉEäò 1943

Provided that, in case an applicant has paid requisite amount within

the time, specified in clause (b) of the Table given in sub-section (2) of section

10 of this Act but could not apply within the time, then the delay upto thirty

days may be condoned by the designated authority after recording the reasons

for delay.

(2) The application shall be made to the designated authority in such

form and in such manner, as may be specified by an order of the Commissioner.

(3) Subject to the other provisions of this Act, where an applicant desires

to settle the arrears of return dues under the Relevant Act, in respect of the

specified period, then he shall submit a separate application for each of such

return or revised return under each Relevant Act:

Provided that, where an applicant desires to settle the return dues in

respect of more than one return or revised return pertaining to a financial

year, then he may make a single application.

(4) Every such application shall be accompanied by the proof of payment

of the full requisite amount in case of One Time Payment option and minimum

25 per cent. of the requisite amount in case of Instalment option, as

determined under sections 8 and 9 and the documents stated in the

application form.

13. (1) If the designated authority is satisfied that the applicant has

paid the requisite amount determined in accordance with sections 8 and 9,

the designated authority shall pass an order and provide the copy of the said

order to the applicant within three months from the last date specified for

payment of requisite amount under One Time Payment option or the date

specified for payment of last instalment of the requisite amount under

Instalment option, as the case may be, 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

settlement.

(2) Where, the application for settlement of arrears of tax, interest,

penalty or late fee is not in accordance with the provisions of this Act, then

the designated authority may, by an order, in writing, reject the application,

after giving an opportunity of being heard to the applicant. On rejection of

such application and if the applicant had withdrawn the appeal to apply for

settlement then the said original appeal under the Relevant Act shall be

reinstated on application made in this behalf to the appellate authority under

the Relevant Act subject to the provisions of section 14.

Order of

settlement.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ {ÉÉSÉ-+, ¨ÉÉSÉÇ 16, 2022/¡òÉ±MÉÖxÉ 25, ¶ÉEäò 1943

(3) The designated authority may, on his own motion or on application

of the applicant, within six months from the date of the receipt of the order

of settlement by the applicant, rectify any error apparent from the record :

Provided that, the application for rectification shall be made within sixty

days from the date of the receipt of the order of settlement by the applicant :

Provided further that, no order adversely affecting the applicant shall

be passed without giving him a reasonable opportunity of being heard.

14.

(1) An appeal against any order passed under this Act shall lie to,-–

(a) the concerned Deputy Commissioner of State Tax (Administration),

if the order is passed by the authority subordinate to him;

(b) the concerned Joint Commissioner of State Tax (Administration),

if the order is passed by the Deputy Commissioner of State Tax;

(c) the concerned Additional Commissioner of State Tax, if the order

is passed by the Joint Commissioner of State Tax.

(2) The appeal shall be filed within sixty days from the date of receipt of

any order passed under this Act and any appeal filed thereafter shall not be

entertained.

(3) The appellate authority as specified in sub-section (1) of this section

shall, after making such further enquiry, as may be necessary, pass such order,

as it thinks just and proper.

(4) There shall be no second appeal against an order passed under sub-

section (3) of this section.

15.

(1) Any order passed under this Act may be reviewed by the

Commissioner, on his own motion, at any time within twelve months from

the date of service of order.

(2) After noticing any error in such order, in so far as it is prejudicial to

the interest of revenue, the Commissioner may serve on the applicant a notice

and pass an order to the best of his judgment, where necessary within the

time limit prescribed in sub-section (1).

16.

Subject to other provisions of this Act, an order of settlement issued

under this Act shall be conclusive as to the settlement of arrears covered

under that order, and the matter covered by such order of settlement shall

not be re-opened in any proceeding of review or revision or any other

proceedings under the Relevant Act, except any proceedings on account of

specific observations made by the Comptroller and Auditor General of India.

Appeal

against order

passed under

this Act.

Review of

order passed

under this

Act.

Bar on re-

opening of

settled cases

under

Relevant Act.

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17.

(1) Notwithstanding anything contained in section 16, where it

appears to the designated authority that, the applicant has obtained the

benefit of settlement, by suppressing any material information or particulars

or by furnishing any incorrect or false information, if any, or suppression of

material facts, concealment of any particulars is found in the proceedings

related to search and seizure under the Relevant Act, then the designated

authority, for the reasons to be recorded in writing and after giving the

applicant an opportunity of being heard, may within two years from the end

of the financial year in which the order of settlement has been served, revoke

the said order issued under sub-section (1) of section 13.

(2) If an order of settlement is revoked under sub-section (1), the

assessment, re-assessment, rectification, 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 11 and 16, stand revived

or reinstated immediately upon such revocation, and such assessment,

re-assessment, rectification, 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. However, where the period of limitation for re-assessment,

rectification, revision or review under the Relevant Act is expiring within

two years from the date of the order of revocation then, notwithstanding

anything contained in the Relevant Act, the re-assessment, rectification,

revision or review under the Relevant Act shall be made by the respective

authorities within two years from the date of the order of such revocation :

Provided that, an original appeal under the Relevant Act shall be

reinstated on application made in this behalf to the appellate authority under

the Relevant Act.

18. Under no circumstances, the applicant shall be entitled to get the

refund of any amount paid under this Act :

Provided that, in case the order of settlement is revoked or rejected

under the provisions of this Act, the amount paid by the applicant under this

Act shall be treated to have been paid under the Relevant Act.

19. (1) The Commissioner may, from time to time, issue instructions

and directions as he may deem fit to the designated authorities, for carrying

out the purposes of this Act.

(2) The Commissioner may, by an order, prescribe the forms for the

purpose of this Act and the manner in which the form shall be submitted.

Revocation of

order of

settlement.

No refund

under this

Act.

Power of

Commissioner

under this

Act.

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Annexure-A

(see sections 8 and 9)

(for the periods commencing on or after the 1st April 2005 and

ending on or before the 30th June 2017)

Sr. No.

Amount

One Time Payment option

Instalment option

Amount to be

Amount of

Amount to

Amount of

paid

waiver

be paid

waiver

(a)

(b)

(c)

(d)

(e)

(f)

(1)

Un-disputed Tax.

100 per cent.

NIL

100 per cent.

NIL

of the amount

in column (b)

(2)

Disputed Tax.

50 per cent.

56 per cent.

44 per cent.

of the amount

of the amountof the amount of the amount

in column (b)

in column (b) in column (b) in column (b)

(3)

Interest payable

15 per cent.

85 per cent.

15 per cent.

85 per cent.

under the Relevant

of the amount

of the amountof the amount of the amount

Act or interest

in column (b)

in column (b) in column (b) in column (b)

payable as per any

statutory order or

returns or revised

returns.

(4)

Outstanding

5 per cent.

95 per cent.

5 per cent.

95 per cent.

penalty as per any

of the amount

of the amountof the amount of the amount

statutory order.

in column (b)

in column (b) in column (b) in column (b)

(5)

Post assessment

0 per cent.

100 per cent. 0 per cent.

100 per cent.

interest or penalty

of the amount

of the amountof the amount of the amount

or both leviable

in column (b)

in column (b) in column (b) in column (b)

under the Relevant

Act but not levied

upto the date of

application by the

dealer.

(6)

Late fee payable

5 per cent.

95 per cent.

5 per cent.

95 per cent.

in respect of returns of the amount

of the amountof the amount of the amount

filed on or before the in column (b)

in column (b) in column (b) in column (b)

31st March 2022.

(7)

Where amount of

20 per cent.

80 per cent.

Not

arrears as per any

of the

applicable

statutory order is of

arrears

rupees ten lakh

alongwith

or less, applicant

post

may opt for lump

assessment

sum payment instead

interest or

of determining

penalty or

requisite amount as

both leviable

per Sr. Nos. (1) to (5)

under the

above.

Relevant Act

but not levied

upto the date

of application.

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Annexure-B

(see sections 8 and 9 )

(for the periods ending on or before the 31st March 2005)

Sr. No.

Amount

One Time Payment option

Instalment option

Amount to be

Amount of

Amount to

Amount of

paid

waiver

be paid

waiver

(a)

(b)

(c)

(d)

(e)

(f)

(1)

Un-disputed Tax.

100 per cent.

NIL

100 per cent.

NIL

of the amount

in column (b)

(2)

Disputed Tax.

30 per cent.

70 per cent.

34 per cent.

66 per cent.

of the amount

of the amountof the amount of the amount

in column (b)

in column (b) in column (b) in column (b)

(3)

Interest payable

10 per cent.

90 per cent.

10 per cent.

90 per cent.

under the Relevant

of the amount

of the amountof the amount of the amount

Act or interest

in column (b)

in column (b) in column (b) in column (b)

payable as per any

statutory order or

returns or revised

returns.

(4)

Outstanding

5 per cent.

95 per cent.

5 per cent.

95 per cent.

penalty as per any

of the amount

of the amountof the amount of the amount

statutory order.

in column (b)

in column (b) in column (b) in column (b)

(5)

Post assessment

0 per cent.

100 per cent. 0 per cent.

100 per cent.

interest or penalty

of the amount

of the amountof the amount of the amount

or both leviable

in column (b)

in column (b) in column (b) in column (b)

under the Relevant

Act but not levied

upto the date of

application by the

dealer.

(6)

Where amount of

20 per cent.

80 per cent.

Not

arrears as per any

of the amount

of the amount applicable

applicable

statutory order is of of arrears

of arrears

rupees ten lakh

alongwith

or less, applicant

post

may opt for lump

assessment

sum payment instead

interest or

of determining

penalty or

requisite amount as

both leviable

per Sr. Nos. (1) to (4)

under the

above.

Relevant Act

but not levied

upto the date

of application.

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STATEMENT OF OBJECTS AND REASONS

With a view to give effect to the proposals contained in the Budget Speech

for the year 2022-2023, the Government considers it expedient for settlement

of arrears under the various Acts administered by the Goods and Services

Tax Department.

The Goods and Services Tax Act has come into force with effect from

the 1st July 2017. Prior to the implementation of Goods and Services Tax in

the State, various Tax Laws were in force. Some of the Tax Laws have been

repealed and subsumed in the Goods and Services Tax. A large number of

cases involving outstanding dues and litigations are pending. In order to

unlock the amount involved in the outstanding dues and reduce the old

pending litigations, the Government considers it expedient to provide for a

scheme for settlement of arrears of tax, interest, penalty or late fee under

the Relevant Act, for the specified period ending on or before the 30th June

2017.

In view of the Covid-19 pandemic, small industries, traders and other

dealers have undergone a lot of financial stress. Therefore, the Government

considers it expedient to provide a relief to such dealers. This scheme mainly

targets the class of dealers by providing lump sum payment option for

settlement of dues and closure of old pending litigations.

For other classes of dealers, the scheme safeguards the revenue in

respect of un-disputed tax with an incentive towards the partial waiver of

disputed tax, interest, penalty or the late fee. For bigger dealers who are

facing financial crunch, option to pay the amount by instalments has been

provided.

The Bill seeks to achieve the above objectives.

Mumbai,

AJIT PAWAR,

Dated the 15th March, 2022.

Deputy Chief Minister.

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MEMORANDUM REGARDING DELEGATED LEGISLATION

The Bill involves the following proposals for delegation of legislative

power, namely :—

Clause 3(3).–– Under this clause, power is taken to the Commissioner,

to delegate by the notification in the Official Gazette, his powers to the

designated authorities as specified in sub-section (2).

Clause 12(2).–– Under this clause, power is taken to the Commissioner

to specify by an order, Form of application and manner of making of it to the

designated authority.

Clause 19.–– Under this clause, power is taken to the Commissioner, to

issue instructions and directions as he may deem fit to the designated

authorities and to prescribe the forms for the purpose of this Act and the

manner in which the form shall be submitted.

Clause 20(1).–– Under this clause, power is taken to the State

Government to remove, by an order published in the Official Gazette, within

a period of one year from the date of publication of the Act, any difficulty,

which may arise in giving effect to the provisions of the Act.

The abovementioned proposals for delegation of legislative power

are of normal character.

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GOVERNOR’S RECOMMENDATION UNDER ARTICLE 207 OF THE

CONSTITUTION OF INDIA

(Copy of Government of Maharashtra Order, Law and Judiciary Department)

In exercise of the power conferred upon him by clause (1) of Article 207

of the Constitution of India, the Governor of The Maharashtra is pleased to

recommend to the Maharashtra Legislative Assembly, the Introduction of

the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee

Bill, 2022.

Vidhan Bhavan :

RAJENDRA BHAGWAT,

Mumbai,

Principal Secretary,

Dated 16th March, 2022.

Maharashtra Legislative Assembly.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,

RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,

MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,

21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.