Determination of requisite amount and extent of waiver.

§10

Summary

(1) Where the arrears of tax, interest, penalty or late fee under the Relevant Act pertains to,- (a) the period ending on or before the 31st March 2010 and where the said tax is un-disputed or disputed, then the extent of the payment of such un-disputed tax, disputed tax, interest, penalty or late fee and applicable waiver in respect of disputed tax, interest, penalty or late fee for the First Phase and Second Phase as given in section 4, shall be as specified in Annexure-A; (b) the period commencing on or after the 1st April 2010 and ending on or before 30th June 2017 and where the said tax is un-disputed or disputed, then the extent of the payment of such un-disputed tax, disputed tax, interest, penalty or late fee and applicable waiver in respect of the disputed tax, interest, penalty or late fee for the First Phase and Second Phase as given in section 4, shall be as specified in Annexure-B. (2) The applicant who is liable to pay entry tax under the Tax on the Entry Act, 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,- (i) determined in the statutory order, or (ii) in case no such order is passed, then entry tax that would have become payable under the Tax on the Entry Act, or the amount reduced or denied by the amount of set-off 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 section 4, considering the Phases for which the settlement is desired, then 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 31st March 2019 under Value Added Tax Rules, or, as the case may be, under the Bombay Sales Tax Rules, 1959 : Provided that, the payment made on any account on or before the 31st March 2019 shall not be considered as a payment towards the requisite amount ; (c) the interest as per any statutory order and in case no such order is passed, the interest calculated on the basis of amount of tax payable under the Tax on Entry Act, 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, depending upon the Phase during which the application for settlement of arrears is submitted and the payment on account of requisite amount so made; (d) the requisite amount and waiver in respect of the penalty imposed as per any statutory order shall be determined in accordance with the Annexure-A or Annexure-B, as the case may be, depending upon the Phase during which the application for settlement of arrears is submitted and the payment on account of requisite amount so made. (3) The payment of the requisite amount as determined under this section, shall be made in the form of Chalan prescribed under the Relevant Act or, as the case may be, in Form-MTR-6 prescribed under the Value Added Tax Rules and shall be made on or before the last day specified in section 4, as applicable to the First Phase or the Second Phase. (4) Where the applicant has made the payment which is less than the requisite amount as determined under this section or section 11, then, the designated authority shall compute the proportionate amount of waiver admissible under the First Phase or, as the case may be, under the Second Phase in proportion to the requisite amount paid by the applicant and pass the order of settlement accordingly : Provided that, in case the applicant has made the payment which is less than the requisite amount determined under this section or section 11, then, the amount so paid shall first be adjusted towards the undisputed tax and the amount remaining, if any, after such adjustment shall then be adjusted towards the disputed tax, interest, penalty or the late fee, proportionately. (5) No application shall be rejected merely on the ground that the payment made by the applicant during the First Phase or the Second Phase under the Act is less than the requisite amount.

(1) Where the arrears of tax, interest, penalty or late fee under the Relevant Act pertains to,- (a) the period ending on or before the 31st March 2010 and where the said tax is un-disputed or disputed, then the extent of the payment of such un-disputed tax, disputed tax, interest, penalty or late fee and applicable waiver in respect of disputed tax, interest, penalty or late fee for the First Phase and Second Phase as given in section 4, shall be as specified in Annexure-A; (b) the period commencing on or after the 1st April 2010 and ending on or before 30th June 2017 and where the said tax is un-disputed or disputed, then the extent of the payment of such un-disputed tax, disputed tax, interest, penalty or late fee and applicable waiver in respect of the disputed tax, interest, penalty or late fee for the First Phase and Second Phase as given in section 4, shall be as specified in Annexure-B. (2) The applicant who is liable to pay entry tax under the Tax on the Entry Act, 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,- (i) determined in the statutory order, or (ii) in case no such order is passed, then entry tax that would have become payable under the Tax on the Entry Act, or the amount reduced or denied by the amount of set-off 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 section 4, considering the Phases for which the settlement is desired, then 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 31st March 2019 under Value Added Tax Rules, or, as the case may be, under the Bombay Sales Tax Rules, 1959 : Provided that, the payment made on any account on or before the 31st March 2019 shall not be considered as a payment towards the requisite amount ; (c) the interest as per any statutory order and in case no such order is passed, the interest calculated on the basis of amount of tax payable under the Tax on Entry Act, 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, depending upon the Phase during which the application for settlement of arrears is submitted and the payment on account of requisite amount so made; (d) the requisite amount and waiver in respect of the penalty imposed as per any statutory order shall be determined in accordance with the Annexure-A or Annexure-B, as the case may be, depending upon the Phase during which the application for settlement of arrears is submitted and the payment on account of requisite amount so made. (3) The payment of the requisite amount as determined under this section, shall be made in the form of Chalan prescribed under the Relevant Act or, as the case may be, in Form-MTR-6 prescribed under the Value Added Tax Rules and shall be made on or before the last day specified in section 4, as applicable to the First Phase or the Second Phase. (4) Where the applicant has made the payment which is less than the requisite amount as determined under this section or section 11, then, the designated authority shall compute the proportionate amount of waiver admissible under the First Phase or, as the case may be, under the Second Phase in proportion to the requisite amount paid by the applicant and pass the order of settlement accordingly : Provided that, in case the applicant has made the payment which is less than the requisite amount determined under this section or section 11, then, the amount so paid shall first be adjusted towards the undisputed tax and the amount remaining, if any, after such adjustment shall then be adjusted towards the disputed tax, interest, penalty or the late fee, proportionately. (5) No application shall be rejected merely on the ground that the payment made by the applicant during the First Phase or the Second Phase under the Act is less than the requisite amount.

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