Section 7A(2) in The Maharashtra Purchase Tax On Sugarcane Act, 1962
(2)[ In a case where it is noticed that, any occupier has failed to obtain a licence or renew the licence as provided under section 5, and has berm carrying on the operation of manufacturing or producing of sugar in the factory or unit, the Commissioner may, after serving on such occupier, a notice in writing and giving him a reasonable opportunity of being heard, by order in writing, impose upon such occupier in addition to the tax, interest and penalty which may become payable under subsection (1), also an additional penalty for non-obtaining or non-renewal of the licence, which shall be a sum not exceeding rupees ten thousand for each year of illegal operation without a licence.]
