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Appeal against order passed under this Act. | Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2022. | LAWGIST

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

All Sections

Appeal against order passed under this Act.

§14

Summary

(1) An appeal against any order passed under this Act shall lie to,-– (a) the concerned Deputy Commissioner of State Tax (Administration), if the order is passed by the authority subordinate to him; (b) the concerned Joint Commissioner of State Tax (Administration), if the order is passed by the Deputy Commissioner of State Tax; (c) the concerned Additional Commissioner of State Tax, if the order is passed by the Joint Commissioner of State Tax. (2) The appeal shall be filed within sixty days from the date of receipt of any order passed under this Act and any appeal filed thereafter shall not be entertained. (3) The appellate authority as specified in sub-section (1) of this section shall, after making such further enquiry, as may be necessary, pass such order, as it thinks just and proper. (4) There shall be no second appeal against an order passed under sub-section (3) of this section.

<span style="margin-left:15px;"></span>(<i>1</i>) An appeal against any order passed under this Act shall lie to,-–<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>a</i>) the concerned Deputy Commissioner of State Tax (Administration), if the order is passed by the authority subordinate to him;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span><i>(b)</i> the concerned Joint Commissioner of State Tax (Administration), if the order is passed by the Deputy Commissioner of State Tax;<br> <span style="margin-left:15px;"></span><span style="margin-left:15px;"></span>(<i>c</i>) the concerned Additional Commissioner of State Tax, if the order is passed by the Joint Commissioner of State Tax.<br> <span style="margin-left:15px;"></span>(<i>2</i>) The appeal shall be filed within sixty days from the date of receipt of any order passed under this Act and any appeal filed thereafter shall not be entertained.<br> <span style="margin-left:15px;"></span>(<i>3</i>) The appellate authority as specified in sub-section (<i>1</i>) of this section shall, after making such further enquiry, as may be necessary, pass such order, as it thinks just and proper.<br> <span style="margin-left:15px;"></span>(<i>4</i>) There shall be no second appeal against an order passed under sub-section (<i>3</i>) of this section.<br> <br>

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Explore this Chapter

§1
Short title and commencement.
§2
Definitions.
§3
Designated authority.
§4
Eligibility for settlement.
§5
Cases litigated by the State, also eligible for settlement.
§6
Adjustment and determination of arrears of tax, interest, penalty or late fee, if any, eligible for settlement.
§7
Write off in respect of certain amounts.
§8
Determination of requisite amount and extent of waiver.
Determination of requisite amount and extent of waiver under the Tax on the Entry Act.