Definitions.

§2

Summary

(1) In this Act, unless the context otherwise requires,- (a) "Annexure" means the Annexure appended to this Act ; (b) "appellate authority" means the authorities specified in sub-section (1) of section 13 of this Act ; (c) "arrears of tax, interest, penalty or late fee" means the amount of tax, interest, penalty or late fee, as the case may be,- (i) payable by an assessee as per any statutory order under the Relevant Act ; or (ii) admitted in the return or, as the case may be, the revised return filed under the Relevant Act and which has not been paid either wholly or partly ; or (iii) determined and recommended to be payable by the auditor, in the audit report submitted as per section 61 of the Value Added Tax Act, and whether the notice under section 32 or 32A of the Value Added Tax Act has been issued or not ; or (iv) in respect of which a notice has been issued, in relation to any proceeding under the Relevant Act ; or (v) determined to be payable by the assesse where no notice in relation to any proceeding under the Relevant Act is issued, and such arrears of tax, interest, penalty or late fee, pertains to specified period ; (d) "applicant" means a person who is liable to pay arrears of tax, interest, penalty or late fee levied or imposed under the Relevant Act and who desires to avail the benefit of settlement, by complying with the conditions, under this Act; (e) "Commissioner" means an officer appointed as the Commissioner of State Tax under clause (a) of section 3 of the Goods and Services Tax Act, and includes the Commissioner of Sales Tax appointed under sub-section (1) of section 10 of the Value Added Tax Act ; (f) "designated authority" means an authority appointed under section 3 ; (g) "disputed tax" means the tax other than un-disputed tax as defined in clause (q); (h) "Goods and Services Tax Act" means the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017); (i) "Government" or "State Government" means the Government of Maharashtra ; (j) "order of settlement" means an order issued under this Act for settlement of arrears of tax, interest, penalty or late fee ; (k) "Relevant Act" means the following Acts, as applicable in respect of arrears of tax, interest, penalty or late fee prior to the 1st July 2017, namely:- (i) the Central Sales Tax Act, 1956 (74 of 1956); (ii) the Bombay Sales of Motor Spirit Taxation Act, 1958 (Bom. LXVI of 1958); (iii) the Bombay Sales Tax Act, 1959 (Bom. LI of 1959); (iv) the Maharashtra Purchase Tax on Sugarcane Act, 1962 (Mah. IX of 1962); (v) the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975); (vi) the Maharashtra Sales Tax on the Transfer of Right to use any Goods for any Purpose Act, 1985 (Mah. XVIII of 1985); (vii) the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 (Mah. XLII of 1987); (viii) the Maharashtra Tax on Luxuries Act, 1987 (Mah. XLI of 1987); (ix) the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contract (Re-enacted) Act, 1989 (Mah. XXXVI of 1989); (x) the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (Mah. IV of 2003); and (xi) the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005),and also includes the rules made or notifications issued thereunder; (l) "requisite amount" means an amount required to be paid during the First Phase or, as the case may be, the Second Phase under this Act and shall be the aggregate of the following amount paid during the said Phases under this Act towards,- (i) un-disputed amount of tax, and (ii) the amount of disputed tax, interest, penalty, late fee, post assessment penalty or post assessment interest, whether levied or not, as determined under section 10 of the Act and as specified in Annexure-A or Annexure-B appended to the Act ; (m) "return dues" means the amount of tax, interest or late fee, admitted in the return or the revised return filed under the Relevant Act in respect of the specified period but which has remained un-paid either wholly or partly, at any time on or before the 16th August 2019 ; (n) "specified period" means any period ending on or before the 30th June 2017 ; (o) "statutory order" means any order passed under the Relevant Act, raising the demand of tax, interest, penalty or late fee payable by the applicant ; (p) "Tax on the Entry Act" means the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (Mah. IV of 2003); (q) "un-disputed tax" means,- (i) the taxes collected separately under the Relevant Act ; or (ii) the deductions allowed by the authorities in the statutory order for the taxes collected separately under the Relevant Act ; or (iii) the taxes shown payable in the return or the revised return under the Relevant Act ; or (iv) an amount claimed by the dealer as deductions or allowed by the designated authority as per rule 57 of the Value Added Tax Rules or similar rules made under other Relevant Act ; or (v) an amount forfeited under the statutory order or excess tax collection shown in the return, revised return or, Audit report, as the case may be, submitted under the Relevant Act ; or (vi) any amount of tax determined and recommended to be payable by the auditor, in the audit report submitted as per section 61 of the Value Added Tax Act, and accepted by the assessee either wholly or partly ; or (vii) the tax deducted at source (TDS) by the employer under the Relevant Act ; or (viii) the tax collection made under section 31A of the Value Added Tax Act ; (r) "Value Added Tax Act" means the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005); (s) "Value Added Tax Rules" means the Maharashtra Value Added Tax Rules, 2005 made under the Value Added Tax Act. (2) Words and expressions used in this Act but not defined herein shall have the same meanings as respectively assigned to them under the Relevant Act.

(1) In this Act, unless the context otherwise requires,- (a) "Annexure" means the Annexure appended to this Act ; (b) "appellate authority" means the authorities specified in sub-section (1) of section 13 of this Act ; (c) "arrears of tax, interest, penalty or late fee" means the amount of tax, interest, penalty or late fee, as the case may be,- (i) payable by an assessee as per any statutory order under the Relevant Act ; or (ii) admitted in the return or, as the case may be, the revised return filed under the Relevant Act and which has not been paid either wholly or partly ; or (iii) determined and recommended to be payable by the auditor, in the audit report submitted as per section 61 of the Value Added Tax Act, and whether the notice under section 32 or 32A of the Value Added Tax Act has been issued or not ; or (iv) in respect of which a notice has been issued, in relation to any proceeding under the Relevant Act ; or (v) determined to be payable by the assesse where no notice in relation to any proceeding under the Relevant Act is issued, and such arrears of tax, interest, penalty or late fee, pertains to specified period ; (d) "applicant" means a person who is liable to pay arrears of tax, interest, penalty or late fee levied or imposed under the Relevant Act and who desires to avail the benefit of settlement, by complying with the conditions, under this Act; (e) "Commissioner" means an officer appointed as the Commissioner of State Tax under clause (a) of section 3 of the Goods and Services Tax Act, and includes the Commissioner of Sales Tax appointed under sub-section (1) of section 10 of the Value Added Tax Act ; (f) "designated authority" means an authority appointed under section 3 ; (g) "disputed tax" means the tax other than un-disputed tax as defined in clause (q); (h) "Goods and Services Tax Act" means the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017); (i) "Government" or "State Government" means the Government of Maharashtra ; (j) "order of settlement" means an order issued under this Act for settlement of arrears of tax, interest, penalty or late fee ; (k) "Relevant Act" means the following Acts, as applicable in respect of arrears of tax, interest, penalty or late fee prior to the 1st July 2017, namely:- (i) the Central Sales Tax Act, 1956 (74 of 1956); (ii) the Bombay Sales of Motor Spirit Taxation Act, 1958 (Bom. LXVI of 1958); (iii) the Bombay Sales Tax Act, 1959 (Bom. LI of 1959); (iv) the Maharashtra Purchase Tax on Sugarcane Act, 1962 (Mah. IX of 1962); (v) the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975); (vi) the Maharashtra Sales Tax on the Transfer of Right to use any Goods for any Purpose Act, 1985 (Mah. XVIII of 1985); (vii) the Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987 (Mah. XLII of 1987); (viii) the Maharashtra Tax on Luxuries Act, 1987 (Mah. XLI of 1987); (ix) the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contract (Re-enacted) Act, 1989 (Mah. XXXVI of 1989); (x) the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (Mah. IV of 2003); and (xi) the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005),and also includes the rules made or notifications issued thereunder; (l) "requisite amount" means an amount required to be paid during the First Phase or, as the case may be, the Second Phase under this Act and shall be the aggregate of the following amount paid during the said Phases under this Act towards,- (i) un-disputed amount of tax, and (ii) the amount of disputed tax, interest, penalty, late fee, post assessment penalty or post assessment interest, whether levied or not, as determined under section 10 of the Act and as specified in Annexure-A or Annexure-B appended to the Act ; (m) "return dues" means the amount of tax, interest or late fee, admitted in the return or the revised return filed under the Relevant Act in respect of the specified period but which has remained un-paid either wholly or partly, at any time on or before the 16th August 2019 ; (n) "specified period" means any period ending on or before the 30th June 2017 ; (o) "statutory order" means any order passed under the Relevant Act, raising the demand of tax, interest, penalty or late fee payable by the applicant ; (p) "Tax on the Entry Act" means the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (Mah. IV of 2003); (q) "un-disputed tax" means,- (i) the taxes collected separately under the Relevant Act ; or (ii) the deductions allowed by the authorities in the statutory order for the taxes collected separately under the Relevant Act ; or (iii) the taxes shown payable in the return or the revised return under the Relevant Act ; or (iv) an amount claimed by the dealer as deductions or allowed by the designated authority as per rule 57 of the Value Added Tax Rules or similar rules made under other Relevant Act ; or (v) an amount forfeited under the statutory order or excess tax collection shown in the return, revised return or, Audit report, as the case may be, submitted under the Relevant Act ; or (vi) any amount of tax determined and recommended to be payable by the auditor, in the audit report submitted as per section 61 of the Value Added Tax Act, and accepted by the assessee either wholly or partly ; or (vii) the tax deducted at source (TDS) by the employer under the Relevant Act ; or (viii) the tax collection made under section 31A of the Value Added Tax Act ; (r) "Value Added Tax Act" means the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005); (s) "Value Added Tax Rules" means the Maharashtra Value Added Tax Rules, 2005 made under the Value Added Tax Act. (2) Words and expressions used in this Act but not defined herein shall have the same meanings as respectively assigned to them under the Relevant Act.

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