Section 5(6) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(6)Where an employer or a person liable to registration or enrolment has [* * *] [The word 'deliberately' was deleted by Maharashtra 9 of 1989, Section 32, (w.e.f. 1-4-1989)] given false information in any application submitted under this section, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a [penalty equal to three times the tax payable under the Act] [These words were substituted for the words 'penalty not exceeding rupees one thousand' by Maharashtra 20 of 2002, Section 21(b), (w.e.f. 1-5-2002).].
