Section 7A(1) in The Maharashtra Purchase Tax On Sugarcane Act, 1962
(1)If an occupier, without reasonable cause, fails to submit the return as required by sub-section (1) of section 6, the Commissioner may, after giving him a reasonable opportunity of being heard, by an order in writing, impose upon him by way of penalty, in addition to the amount of tax and interest, a sum not exceeding twice the amount of tax assessed under section 7.
