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2019 (8) TMI 375 - BOMBAY HIGH COURTScope of “undisputed tax” and “disputed tax” - Circular No.40T of 2019 dated 20 July 2019 - Section 19(1) of Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019 - HELD THAT:- In view of the statement made on behalf of the Respondent by Mr.Sonpal that the Trade Circular would be considered by Respondent No.2 – Commissioner of Sales Tax, the challenge to the Trade Circular for the present does not survive. However, all contentions are kept open. Needless to add, that as the application is made by the Petitioner under the Amnesty Scheme before 31 July 2019, it would be payment made under the Phase-I of the scheme. In the present facts, the Petitioner's application would be considered as an application under the first phase as provided under Section 4 of the Act, even if further differential payment is made consequent to the order on representation by Respondent No.2 – Commissioner. However, the further payment, if any, required to be made by the order on representation would be done within one week of receipt of the above order. Petition disposed off.
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