State Act

The Maharashtra Settlement of Arrears in Disputes Act, 2016

6. Determination of requisite amount and extent of waiver.— (1) Where the arrears in disputes pertain to any assessment period ending on or before the 31st March 2005 under the relevant Act, then the extent of waiver shall be in excess of the requisite amount payable as specified in column (2) of the Table as below :––– TABLE-1 Type of Arrears Conditions for Waiver Extent of Waiver (1) (2) (3) Arrears in disputes related to section 5 of this Act. (i) The applicant shall pay whole amount of tax out of arrears in disputes after reducing it by the part payment covered by sub-section (4) of this section. (a) Total amount of interest and penalty out of arrears in disputes pertaining to issues withdrawn as provided in section 5. (ii) In case, where the appeal is withdrawn for some of the issues, then the applicant shall pay the whole amount of tax relating to such issues withdrawn in appeal and credit of part payment covered by sub-section (4) of this section will be given in proportion to tax involved in the issues withdrawn in appeal. (b) Total amount of post assessment penalty and interest, accrued upto date of payment of tax made as per column (2) and such penalty and interest on payment of tax considered under sub-section (4) of this section pertaining to issues withdrawn as provided in section 5. (2) Where the arrears in disputes pertain to any assessment period on or after the 1st April 2005 and ending upto the 31st March 2012 under the relevant Act, then the extent of waiver shall be in excess of the requisite amount payable as specified in column (2) of the Table as below :–– TABLE-2 Type of Arrears Conditions for Waiver Extent of Waiver (1) (2) (3) Arrears in disputes related to section 5 of this Act. (i) The applicant shall pay whole amount of tax and twenty five per cent. of outstanding interest out of arrears in disputes after reducing it by the part payment covered by sub-section (4) of this section. (a) Balance amount of interest, whole amount of penalty out of arrears in disputes, pertaining to issues withdrawn as provided in section 5. (ii) In case, where the appeal is withdrawn for some of the issues, then the applicant shall pay the whole amount of tax and twenty five per cent. of outstanding interest out of arrears in disputes relating to the issues withdrawn in appeal and credit of part payment covered by sub-section (4) of this section will be given in proportion to the tax involved in issues withdrawn in appeal. (b) total amount of post assessment interest and penalty accrued upto date of payment of tax made as per column (2) and on payment of tax considered under sub-section (4) of this section pertaining to issues withdrawn as provided in section 5. (3) The payment of requisite amount under sub-sections (1) and (2) of this section, shall be made in the form of Challan prescribed under the relevant Act or, as the case may be, in Form MTR-6 prescribed under the Maharashtra Value Added Tax Rules, 2005. (4) Notwithstanding anything contained in any provision under the relevant Act, the part payment made in appeal before the appellate authority, under the relevant Act, Tribunal or Court, shall be considered for payment of the requisite amount under this Act, and it shall first be adjusted against the tax and thereafter towards the amount of interest and the balance amount remaining unadjusted shall then be adjusted towards the penalty. (5) The extent of waiver as per this section shall be granted in proportion of the payment made under sub-sections (1) and (2) of this section by the applicant.