¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

L. A. BILL No. XII OF 2023.

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 of tax,

interest, penalty or late fee which were levied, payable or imposed,

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

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

74 of 1956.

Bom. LXVI of

1958.

Bom. LI of

1959.

RNI No. MAHENG /2009/35528

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ

+ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö

´É¹ÉÇ 9, +ÆEòú 15]

ºÉÉä¨É´ÉÉ®úú, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

[{ÉÞ¹`ä 17, ËEò¨ÉiÉ : ¯û{ÉªÉä 27.00

+ºÉÉvÉÉ®úhÉ Gò¨ÉÉÆEòú 24

|ÉÉÊvÉEÞòiÉ |ÉEòÉ¶ÉxÉ

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Ê´ÉÊvÉ ´É xªÉÉªÉ Ê´É¦ÉÉMÉÉEòbÚ÷xÉ +É±Éä±ÉÒ Ê´ÉvÉäªÉEäò (<ÆOÉVÉÒ +xÉÖ´ÉÉnù).

In pursuance of clause (3) of article 348 of the Constitution of India, the following translation

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

2023 (L. A. Bill No. XII of 2023), introduced in the Maharashtra Legislative Assembly on the

20^th March 2023, is hereby published under the authority of the Governor.

By order and in the name of the Governor of Maharashtra,

SATISH WAGHOLE,

Secretary (Legislation) to Government,

Law and Judiciary Department.

————————

¦ÉÉMÉ +É`ö--24----1

(1)

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

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 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 and for the matters connected therewith or incidental

thereto; it is hereby enacted in the Seventy-fourth 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, 2023.

(2) It shall come into force on the 1st May 2023.

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

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

(b) “Appellate Authority” means the Appellate 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,

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 an officer appointed as 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);

Mah. IX of

1962.

Mah. XVI

of 1975.

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

commencement.

Definitions.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

(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 Luxuries Act, 1987;

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

Local Areas 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;

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

Areas Act, 2002;

(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 this Act and as

specified in Annexure-A or Annexure-B appended to this 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 on or before the 31st October 2023;

(n) “specified period” means any period ending on or before the 30th

June 2017;

74 of 1956.

Bom. LXVI

of 1958.

Bom. LI

of 1959.

Mah. IX

of 1962.

Mah. XVI

of 1975.

Mah. XVIII

of 1985.

Mah. XLI

of 1987.

Mah. XLII

of 1987.

Mah. XXXVI

of 1989.

Mah. IV

of 2003.

Mah. IX

of 2005.

Mah.

XLIII of

2017.

¦ÉÉMÉ +É`ö--24----1+

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

(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; or

(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 or allowed

by the designated authority as per rule 57 of the Value Added Tax

Rules or similar rules under other Relevant Act; or

(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; or

(viii) the tax payable by the enrollment certificate holder under

the Maharashtra State Tax on Professions, Trades, Callings and

Employments Act, 1975; or

(ix) the tax deducted by the employer under the Maharashtra

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

1975; or

(x) the amount of set-off disallowed under rule 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.

Designated

authority.

Mah. XVI

of 1975.

Mah. XVI

of 1975.

Mah. IX

of 2005.

Mah. IV

of 2003.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

(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 designated authorities shall be as per rule

5 of the Value Added Tax Rules.

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

Gazette, delegate his powers to the designated authorities and such designated

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

or Late Fee Act, 2022 (hereinafter referred to as “the Settlement Act, 2022”),

shall also be eligible to make an application under this Act:

Provided that, the applicant who has availed or is availing the benefits

in respect of the Settlement Act, 2022 shall not be eligible to opt for the

benefits under this Act with respect to the arrears for which application

under the Settlement Act, 2022 has already been made and where the due

date for payment of requisite amount under the Settlement Act, 2022 has not

been over:

Provided further that, nothing in the first proviso shall be applicable in

case the order of settlement under the Settlement Act, 2022 has been passed

with or without providing the benefits so available.

(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.

Eligibility for

settlement.

Cases litigated

by State

also eligible for

settlement.

Mah. XVI

of 2016.

Mah. XV of

2019.

Mah. XXIX

of 2022.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

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

this Act,—

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

the appeal or otherwise, on or before the 30th April 2023, 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 May 2023 or any demand raised for the specified period by any

statutory order during the period from 1st May 2023 to 31st October

2023, 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.

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

this Act, any arrears determined as per any statutory order for the specified

period, as on the 30th April 2023, which are rupees two lakh or less per

financial year under the Relevant Act shall be written off.

(2) The post assessment interest or, as the case may be, post assessment

penalty on such written off dues shall stand waived.

(3) Notwithstanding anything contained in the Relevant Act, the post

assessment interest or, as the case may be, post assessment penalty, if

applicable, shall stand waived in the cases where the tax due as per any

statutory order has been paid at any time on or before the 30th April 2023:

Provided that, no order levying the post assessment interest or, as the

case may be, post assessment penalty has been passed in such cases till the

aforesaid date.

8. (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 Instalment 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 fifty lakh or less

and if, the applicant opts for payment of a lump sum amount under

Adjustment

and

determination

of arrears of

tax, interest,

penalty or late

fee, if any,

eligible for

settlement.

Write off in

respect of

certain

amounts.

Determination

of requisite

amount and

extent of

waiver.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

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.

(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 30th April 2023

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.

9. 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,—

(a) 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;

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

under clause (a), 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

Determination

of requisite

amount and

extent of

waiver under

Tax on Entry

Act.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

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 30th April 2023 under

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

Sales Tax Rules, 1959;

(c) the interest as per any statutory order shall be considered for

determining the requisite amount and waiver in that respect in

accordance with Annexure-A or Annexure-B, as the case may be;

(d) the penalty imposed 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;

(e) 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 lakh, then

the applicant may opt to pay the requisite amount under Instalment 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

Commencing from the 1^st May

submission of

from the 1^st May

2023 and ending on the 14^th

application

2023 and ending

November 2023.

under section

on the 14^th

12.

November 2023.

(b)

Duration in

Commencing

Minimum twenty-five per cent.

which requisite

from the 1^st May

of requisite amount to be paid

amount is to be

2023 and ending

during the period commencing

paid.

on the 31^st

from the 1^st May 2023 and

October 2023.

ending on the 31^st October

2023 and remaining of

requisite amount in three

equal quarterly instalments

from the date of the

application under section 12.

All instalments shall be paid

within nine months from the

date of application :

Options and

duration for

payment of

requisite

amount.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

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 un-conditionally 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 :

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 such 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 :

Conditions for

settlement.

Application for

settlement of

arrears.

(1)

(2)

(3)

(4)

74 of

1956.

74 of

1956.

74 of

1956.

¦ÉÉMÉ +É`ö--24----2

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

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

twenty-five 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.

(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;

order is passed by the Joint Commissioner of State Tax.

Order of

settlement.

Appeal against

order passed

under this Act.

¨É½þÉ®úÉ¹]Åõ ¶ÉÉºÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ +É`ö, ¨ÉÉSÉÇ 20, 2023/¡òÉ±MÉÖxÉ 29, ¶ÉEäò 1944

(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).

(3) No order adversely affecting the applicant shall be passed without

giving him a reasonable opportunity of being heard.

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.

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:

Provided that, 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

Review of

order passed

under this Act.

Bar on re-

opening of

settled cases

under

Relevant Act.

Revocation of

order of

settlement.

¦ÉÉMÉ +É`ö--24----3

(1)

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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 further 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

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

20. (1) If any difficulty arises in giving effect to the provisions of this

Act, the Government may, as occasion arises, by an order published in the

Official Gazette, do anything not inconsistent with the provisions of this Act,

which appears to it to be necessary or expedient for the purposes of removing

the difficulty:

Provided that, no order shall be made after the expiry of a period of one

year from the date of commencement of this Act.

(2) Every order made under sub-section (1) shall be laid, as soon as may

be, after it is made, before each House of the State Legislature.

Power to

remove

difficulty.

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

Amount of

Amount to

Amount of

be paid

waiver

be paid

waiver

(a)

(b)

(c)

(d)

(e)

(f)

(1)

Un-disputed

hundred per

NIL

hundred per

NIL.

Tax.

cent. of the

amount in

column (b)

(2)

Disputed Tax.

fifty per cent.

fifty-six per

forty-four per

of the amount

cent. of the

in column (b)

amount in

column (b)

column (b).

(3)

Interest payable fifteen per cent.

eighty-five per

fifteen per cent.

eighty-five per

under the

of the amount in cent. of the

of the amount

cent. of the

Relevant Act or

column (b)

amount in

in column (b)

amount in

interest payable

column (b)

column (b).

as per any

statutory order

or returns or

revised returns.

(4)

Outstanding

five per cent. of

ninety-five per

five per cent. of

ninety-five per

penalty as per

the amount in

cent. of the

the amount in

cent. of the

any statutory

column (b)

amount in

column (b)

amount in

order.

column (b)

column (b).

(5)

Post assessment NIL

hundred per

NIL

hundred per

interest or

cent. of the

penalty or both

amount in

leviable under

column (b)

column (b).

the Relevant Act

but not levied

upto the date of

application by

the dealer.

(6)

Late fee payable five per cent. of

ninety-five per

five per cent.

ninety-five

in respect of

the amount in

cent. of the

of the amount

per cent. of the

returns filed on

column (b)

amount in

in column (b)

amount in

or before the

column (b)

column (b).

31st October

2023 .

(7)

Where amount

twenty per cent.

eighty per cent.

Not applicable

Not applicable.

of arrears as per of the amount in

of the amount in

any statutory

column (b)

order is of

alongwith post

rupees fifty lakh

assessment

or less, applicant

interest or

may opt for lump

penalty or both

sum payment

leviable under

instead of

the Relevant

determining

Act but not

requisite amount

levied upto the

as per Sr. Nos.

date of

(1) to (4) and

application.

(6) above.

¦ÉÉMÉ +É`ö--24----3+

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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

Amount of

Amount to

Amount of

be paid

waiver

be paid

waiver

(a)

(b)

(c)

(d)

(e)

(f)

(1)

Un-disputed Tax.

hundred per cent.

NIL

hundred per cent.

NIL.

of the amount in

column (b)

(2)

Disputed Tax.

thirty per cent.

seventy per cent.

thirty-four per

sixty-six per

of the amount in

cent. of the

column (b)

amount in

column (b)

column (b).

(3)

Interest payable

ten per cent. of

ninety per cent.

ten per cent. of

ninety per cent.

under the

the amount in

of the amount

the amount in

of the amount in

Relevant Act or

column (b)

in column (b)

column (b)

column (b).

interest payable

as per any

statutory order

or returns or

revised returns.

(4)

Outstanding

five per cent. of

ninety-five per

five per cent. of

ninety-five per

penalty as per

the amount in

cent. of the

the amount in

cent. of the

any statutory

column (b)

amount in

column (b)

amount in

order.

column (b)

column (b).

(5)

Post assessment

NIL

hundred per cent.

NIL

hundred per

interest or

of the amount

cent. of the

penalty or both,

in column (b)

amount in

leviable under

column (b).

the Relevant Act

but not levied

upto the date of

application by

the dealer.

(6)

Where amount

twenty per cent.

eighty per cent.

Not applicable

Not applicable.

of arrears as per

of the amount

any statutory

in column (b)

order is of rupees

alongwith post

fifty lakh or less,

assessment

applicant may

interest or

opt for lump sum

penalty or both,

payment instead

leviable under

of determining

the Relevant

requisite amount

Act but not

as per Sr. Nos.

levied upto the

(1) to (4) above.

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 financial year 2023-2024, the Government considers it expedient to

provide for settlement of arrears of tax, interest, penalty or late fee which

were levied, payable or imposed under the various Acts administered by the

Goods and Services Tax Department.

2. Prior to the implementation of the Maharashtra Goods and Services

Tax Act, 2017 (Mah. XLIII of 2017) with effect from the 1st July 2017, various

Tax Laws were in force in the State. As sizeable portion of the recovery is

locked under litigation, 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 30^th June 2017.

3. As a relief to small industries, traders and other dealers who are

under financial stress, the Government considers it expedient to provide a

scheme for waiver as well as lump sum payment option upto a specified

limit for settlement of dues and closure of old pending litigations. Bigger

dealers who are in financial crunch, an option to settle their arrears with

payments in instalments is provided.

4. In all, the scheme safeguards the revenue in respect of un-disputed

tax with an incentive towards the partial waiver of disputed tax, interest,

penalty or late fee.

5. The Bill seeks to achieve the above objectives.

Mumbai,

DEVENDRA FADNAVIS,

Dated the 16^th March 2023.

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 purposes 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 this Act.

2. The above-mentioned proposals for delegation of legislative power

are of normal character.