)१(

74 of 1956.

Bom. LI

of 1959.

L. A. BILL No. XXI OF 2025.

A BILL

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

which were levied, imposed or payable under various Acts implemented by the

Department of Goods and Services Tax, Government of Maharashtra and for

matters connected therewith or incidental thereto.

WHEREAS it is expedient to provide for settlement of certain arrears of

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

Mah.IX

of 1962.

Bom. LXVI

of 1958.

RNI No. MAHENG /2009/35528

महाारााष्ट्रट शाासन रााजपत्र

असाधाारण भााग आठ

वर्षष ११, अंक ५]

सोमवार, मार्चच १७, २०२५/फााल्गुन २६, शकेे १९४६

[पृष्ठे 16, किं�ंमत : रुपयेे २७.००

असाधाारण क्रमांं�क १९

प्रााधि�कृृत प्रकााशन

महाारााष्ट्र वि�धाानमंडळााचेे अधि�नि�य

म व रााज्यपाालांं�नी प्रख्यापि�त केलेले अध्यादेेश व केलेले

वि�नि�य

म आणि� वि�धि� व न्याय वि�भाागाकडून आलेली वि�धेेयकेे (इंंग्रजी अनुवाद).

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 (Payable

by Public Sector Undertaking Companies) Bill, 2025 (L.A. Bill No. XXI of 2025), introduced in the

Maharashtra Legislative Assembly on the 17th March 2025, 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.

भाग आठ-१९–१

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

18 of

2013.

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 matters

connected therewith or incidental thereto; it is hereby enacted in the Seventy-

sixth Year of the Republic of India, as follows :–

1. This Act may be called the Maharashtra Settlement of Arrears of Tax,

Interest, Penalty or Late Fee (Payable by Public Sector Undertaking Companies)

Act, 2025.

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

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

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

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

to pay arrears of tax, interest, penalty or late fee levied or leviable under the

Relevant Act who desires to avail the benefit of settlement by complying with

the conditions under this Act.

Explanation.– The term “Public Sector Undertaking Company” means any

company registered as Government Company under the Companies Act, 2013;

(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 and arrears of 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

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.

Definitions.

Short title.

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

Mah.

XLIII of

2017.

includes the Commissioner of Sales Tax appointed under 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 any of 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 ;

74 of

1956.

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.

Bom. LXVI

of 1958.

भाग आठ-१९–१अ

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

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

under this Act during the period specified in the Table given in section 10 of

this Act towards,-

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

(ii) the amount of disputed tax, interest, penalty and 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 last date for payment of requisite amount as specified in the Table

given in section 10 of this Act;

(n) “specified period” means any period ending on or before the 30th 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; 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 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 enrolment 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 disallowed set-off under rules 52A or 52B of

the Value Added Tax Rules, which is eligible to be claimed in the

subsequent period; and

Mah.

XVI of

1975.

Mah. IV

of 2003.

Mah. XVI

of 1975.

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

also includes recovery of any refund granted erroneously or in

excess and interest granted thereon by any statutory order under the

Relevant Act;

(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 are 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 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 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 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 or the Maharashtra Settlement of Arrears of Tax, Interest,

Penalty or Late Fee Act, 2023 (hereinafter referred to as the Settlement Act,

2023), 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 Department of Goods and Services Tax 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

Designated

authority.

Eligibility for

settlement.

Mah. XVI

of 2016.

Mah. XI

of 2019.

Mah. XXIX

of 2022.

Mah. XVIII

of 2023.

Cases litigated

by State also

eligible for

settlement.

Mah. IX

of 2005.

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

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,-

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

or otherwise, on or before the date of commencement of this Act, 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) any amount of refund due to the applicant in respect of any statutory

order or appeal order or court order, which has remained un-adjusted on the

date of payment of requisite amount, shall be adjusted towards arrears of tax,

interest, penalty and late fee,-

(i) refund shall first be adjusted towards any arrears outstanding

for other periods under the same Act in chronological sequence of

the underlying period and after satisfaction of all the arrears under

that Act, adjustment shall be done towards arrears of remaining Act

sequentially, as specified in clause (k) of sub-section (1) of section 2

of this Act;

(ii) subject to the provision of sub-clause (i), such refund 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.

(2) The necessary adjustment order giving effect to such adjustment may

be issued by the designated authority along with the settlement order.

(3) Any demand as per statutory order passed for specified period either

before the commencement of this Act or during the period specified in the

Table given in section 10, as reduced by amount specified in sub-section (1) as

applicable, at any time before or at the time of payment of requisite amount,

shall be considered as arrears of tax, interest, penalty or late fees for the purpose

of settlement under this Act.

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

paid or any refund due 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. Notwithstanding anything contained in the Relevant Act, the arrears

of interest, penalty or late fee; the post assessment interest or, as the case may

be, post assessment penalty, if applicable, including post assessment interest or

penalty which is leviable but not levied in case of applicant, shall stand waived

where the tax due as per any statutory order pertaining to specified period has

been paid at any time on or before the date of commencement of this Act.

8. (1) Where the outstanding arrears consist of tax along with interest or

penalty or post assessment interest or penalty or late fee, the requisite amount

payable towards the settlement of arrears as determined under section 6, 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.

Adjustment and

determination

of arrears of tax,

interest, penalty

or late fee, if

any, eligible for

settlement.

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

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

shall be made in the form of Challan 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 during the period starting from the date of commencement

of this Act and ending on the last day specified in the Table given in section 10

of this Act.

(3) (a) Any payment made on any account on or before the date of

commencement of this Act or after the last date specified in the Table given in

section 10 of this Act shall not be considered as a payment towards the requisite

amount.

(b) Any amount of refund adjusted or deemed to be adjusted against

any arrears on or before date of commencement of this Act or during the

period specified for payment of requisite amount in the Table given in

section 10 of this Act 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 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 specified

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, 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 specified in the Table given in section

10 of 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 the Table given in section

10 of this Act, 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 date of commencement of this Act under the Value Added Tax Rules,

or, as the case may be, under the Bombay Sales Tax Rules, 1959;

Determination of

requisite amount

and extent of

waiver under Tax

on Entry Act.

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

determining the requisite amount and waiver in that respect in accordance

with the 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. The duration for the payment of requisite amount under this Act shall

be as given in the Table below:

TABLE

Sr.No.

Particulars

Start date

Last date

(1)

(2)

(3)

(4)

Duration in which

requisite amount is to

be paid by the applicant.

Date of

commencement of

this Act.

31st December

2025.

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 unconditionally by the applicant.

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

Bombay Sales Tax Act, 1959, as the case may be, 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 or the Bombay Sales Tax Act , 1959, as the case

may be, 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 or the

Bombay Sales Tax Act, 1959, as the case may be, 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, at any time after the date of commencement

of this Act but not later than thirty days from the last date specified in the table

given in section 10 :

Duration

for payment

of requisite

amount.

Conditions for

settlement.

Bom. LI of

1959.

74 of 1956.

Bom. LI of

1959.

74 of 1956.

Bom. LI of

1959.

74 of 1956.

Application for

settlement of

arrears.

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

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

the time, specified in the Table given in 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 by 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, 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 two months from the date of application, 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 of this Act.

(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

or Nodal), if the order is passed by the authority subordinate to him;

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

or Nodal), if the order is passed by the Deputy Commissioner of State Tax;

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.

Order of

settlement.

Appeal against

order passed

under this Act.

भाग आठ-१९–२

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

(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 judgement, 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 may, for the

reasons to be recorded in writing and after giving the applicant an opportunity

of being heard, 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 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.

Review of order

passed under

this Act.

Bar on

reopening

of settled

cases under

Relevant Act.

Revocation

of order of

settlement.

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

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 :

Provided further that, in case the order of settlement is reviewed under

section 15 of this Act, and the amount paid by the applicant is found to be paid

in excess of the requisite amount determined by the reviewing authority, then

such excess amount 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.

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 purpose 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 of

Commissioner

under this Act.

No refund

under this Act.

Power to

remove difficulty.

भाग आठ-१९–२अ

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

Annexure-A

(see sections 8 and 9)

(For the period commencing on or after the 1st April 2005 and ending on or

before the 30th June 2017)

Sr. No.

Types of arrears

Amount to be paid

Amount of

waiver

(a)

(b)

(c)

(d)

(1)

Un-disputed Tax.

Hundred per cent.

of the amount in

column (b).

Nil

(2)

Disputed Tax.

Fifty per cent. of the

amount in column (b).

Fifty per cent.

of the amount

in column (b).

(3)

Interest payable under the

Relevant Act or interest

payable as per any statutory

order or returns or revised

returns.

Nil

Hundred per

cent. of the

amount in

column (b).

(4)

Outstanding penalty as per

any statutory order.

Nil

Hundred per

cent. of the

amount in

column (b).

(5)

Post assessment interest

or penalty or both whether

levied or leviable under the

Relevant Act but not levied

upto the date of application

by the dealer.

Nil

Hundred per

cent. of the

amount in

column (b).

(6)

Late fee payable in respect

of returns filed on or before

the last date for payment

specified in section 10 of

this Act.

Nil

Hundred per

cent. of the

amount in

column (b).

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

Annexure-B

(see sections 8 and 9)

(For the period ending on or before the 31st March 2005)

Sr.

No.

Types of arrears

Amount to be paid

Amount of

waiver

(a)

(b)

(c)

(d)

(1)

Un-disputed Tax.

Hundred per cent. of the

amount in column (b).

Nil

(2)

Disputed Tax.

Thirty per cent. of the

amount in column (b).

Seventy per

cent. of the

amount in

column (b).

(3)

Interest payable under

the Relevant Act or

interest payable as per any

statutory order or returns

or revised returns.

Nil

Hundred per

cent. of the

amount in

column (b).

(4)

Outstanding penalty as per

any statutory order.

Nil

Hundred per

cent. of the

amount in

column (b).

(5)

Post assessment interest

or penalty or both whether

levied or leviable under the

Relevant Act but not levied

upto the date of application

by the dealer.

Nil

Hundred per

cent. of the

amount in

column (b).

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

STATEMENT OF OBJECTS AND REASONS

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

for the financial year 2025-2026, the Government considers it expedient to

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

levied, imposed or payable under the various Acts implemented by the

Department of Goods and Services Tax, Government of Maharashtra, to the

Public Sector Undertaking Companies.

2. Various Tax Laws were in force in the State, prior to the implementation

of Goods and Services Tax Act, 2017 (Mah. XLIII of 2017). There is a large

amount of recovery blocked in the litigations under such Tax Laws. Further, a

sizeable portion of the recovery is being litigated by the Public Sector

Undertaking Companies.

3. Therefore, in order to unlock the amount involved in the outstanding

dues and reduce the old pending litigations, the Government considers it

expedient to enact a law to provide for lump sum payment option for settlement

of arrears of tax, interest, penalty or late fee and closure of old pending litigations

of the Public Sector Undertaking Companies which are willing to settle their

arrears by making payments.

4. The proposed law will safeguards the revenue in respect of un-disputed

tax and will provide an incentive towards the partial waiver of disputed tax and

complete waiver of interest, penalty or late fee.

5. The Bill seeks to achieve the above objectives.

Mumbai,

AJIT PAWAR,

Dated the 11th March 2025.

Deputy Chief Minister (Finance).

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

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 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.

The above-mentioned proposals for delegation of legislative power are of

normal character.

भाग आठ-१९–३

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १७, २०२५/फाल्गुन २६, शके १९

FINANCIAL MEMORANDUM

The Bill proposes to provide for settlement of arrears under various

Acts administered by the Department of Goods and Services Tax, Government

of Maharashtra, for the Public Sector Undertaking Companies, so as to give

effect to the proposals contained in the Budget Speech for the financial year

2025-2026. There is no provision in the Bill which would involve the recurring

or non-recurring expenditure from the Consolidated Fund of the State, on its

enactment as an Act of the State Legislature.

,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