State Act
13
Section 13. Appeals.
The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
Act no. XV of 20192019In forceMaharashtra (State Act)
13. Appeals.— (1) An appeal against the order passed under section 12 shall lie to,— (a) the Deputy Commissioner of Sales Tax, if the order is passed by the authority sub-ordinate to him; (b) the concerned Joint Commissioner of Sales tax, if the order is passed by the Deputy Commissioner of Sales Tax, concerned. (2) The appeal shall be filed within sixty days from the date of receipt of the order mentioned in section 12 and no appeal filed thereafter shall be entertained unless the delay is condoned by the authorities mentioned in sub-section (1).