MAHARASHTRA ACT No. II OF 2026.

(First published, after having received the assent of the Governor in the

“Maharashtra Government Gazette”, on the 10th March 2026).

An Act further to amend the Maharashtra Settlement of Arrears of Tax,

Interest, Penalty or Late Fee Act, 2025.

WHEREAS it is expedient further to amend the Maharashtra Settlement

of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025, for the purposes

hereinafter appearing ; it is hereby enacted in the Seventy-seventh 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 (Amendment and Validation) Act, 2026.

Mah.

XVII of

2025.

Short title.

RNI No. MAHENG /2009/35528

महाारााष्ट्रट शाासन रााजपत्र

असाधाारण भााग आठ

वर्षष १२, अंक १०]

मंगळवार, मार्चच १०, २०२६/फााल्गून १९, शकेे १९४७

[पृष्ठे 2, किं�ंमत : रुपयेे २७.००

असाधाारण क्रमांं�क १४

प्रााधि�कृृत प्रकााशन

महाारााष्ट्र वि�धाानमंडळाचेे 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 (Amendment

and Validation) Act, 2026 (Mah. Act No. II of 2026), 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-१४–१

(१)

2

महाराष्ट्रõ शासन रा

असाधारण भाग आठ, मार्च १०, २०२६/फाल्गून १९, शके १९

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.

2.  In section 10 of the Maharashtra Settlement of Arrears of Tax, Interest,

Penalty or Late Fee Act, 2025 (hereinafter referred to as “the principal Act”), in

the Table, in column (4), for the figures, letters and word “31st December 2025”

the figures, letters and word “31st March 2026” shall be substituted.

3.  In section 11 of the principal Act, after sub-section (1), the following

provisos shall be added, namely:—

“Provided that, where more than one appeal is filed in respect of the

same statutory order and such appeals involve distinct and severable

issues, the applicant may, for the purpose of availing the benefit under

this Act, fully and unconditionally withdraw the appeal relating to such

distinct and severable issues, without affecting the continuance of the

remaining appeal or appeals:

Provided further that, where any payment of requisite amount has

been made in respect of a statutory order, whether in appeal or otherwise,

on or before the date of commencement of this Act and,–

(a) where such payment is identifiable issue-wise, it shall be adjusted

against the liability relating to the corresponding issue or issues;

(b) where such payment is not identifiable issue-wise, it shall be

adjusted proportionately against the liability arising out of the appeal or

appeals withdrawn under this section and the appeal or appeals which

continue to remain pending, in such manner as may be determined by the

designated authority.”.

4.  Notwithstanding anything contained in the Maharashtra Settlement

of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025 (hereinafter

referred to as “the said Act”) or in any judgement, decree or order of

any court, any payment of requisite amount of tax, interest, penalty or

late fee under the relevant Act as defined under the said Act, paid

and collected under the said Act from any applicant, after the 31st December

2025 and till the date of commencement of the Maharashtra Settlement of

Arrears of Tax, Interest, Penalty or Late Fee (Amendment and Validation)

Act, 2026, shall be deemed to be and shall be deemed always to have been duly

and validly paid and collected in accordance with law as if the provisions of the

said Act, as amended by this Act, had been continuously in force at all material

times and accordingly,—

(a) no suit or proceedings shall be maintained or continued in or before

any court or any authority for the refund of any amount received or realised

by way of requisite amount;

(b) no court or any other authority shall enforce any decree or order

directing the refund of any amount received or realised by way of such

requisite amount.

Amendment

of section 10

of Mah. XVII

of 2025.

Mah.

XVII of

2025.

Amendment

of section 11

of Mah. XVII

of 2025.

Mah.

XVII of

2025.

Validation.

Mah. II

of 2026.