The Government of Maharashtra, on February 25, 2026, issued the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee (Amendment and Validation) Bill, 2026, to further amend the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2025.
The following has been stated namely: -
• In section 10, in the Table, in column (4), for the figures, letters and word "31st December 2025" the figures, letters and word shall be substituted with:- “31st March 2026”.
• In section 11, after sub-section (1), the following proviso shall be added, namely:— "Provided that, where more than one appeal is filed in respect of the same statutory order and such appeals involve distinct and severable issues, the applicant may, for the purpose of availing the benefit under this Act, fully and unconditionally withdraw the appeal relating to such distinct and severable issues, without affecting the continuance of the remaining appeal or appeals:
Provided further that, where any payment of requisite amount has been made in respect of a statutory order, whether in appeal or otherwise, on or before the date of commencement of this Act and,-
(a) where such payment is identifiable issue-wise, it shall be adjusted against the liability relating to the corresponding issue or issues;
(b) where such payment is not identifiable issue-wise, it shall be adjusted proportionately against the liability arising out of the appeal or appeals withdrawn under this section and the appeal or appeals which continue to remain pending, in such manner as may be determined by the designated authority.".
[L. A. BILL No. III OF 2026]
