State · Maharashtra

Section 14 of The Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act

Powers of authorities.

(1)No appellate authority including Tribunal, shall proceed to decide any appeal under the Relevant Act relating to the specified period, in respect of and to the extent of one or more issues or all the issues for which an application is made by the applicant under section 7.
(2)Notwithstanding anything contained in the Relevant Act, the assessing authority, the appellate authority including the Tribunal, revisional authority, reviewing authority, shall proceed to decide such assessment, appeal, revision or review in accordance with the Relevant Act,-
1. (a)to the extent of the issues for which no application for settlement is made by the applicant; or
2. (b)in case an order of settlement referred in sub- section (2) of section 12 is made rejecting the application for settlement by the designated authority, in case no appeal is filed under section 13.

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