State Act

The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022.

15. Review of order passed under this Act.— (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).