Section 30(4) in The Maharashtra Value Added Tax Act, 2002
(4)[ If, -(a)after the commencement of,-(i)audit of the business of the dealer in respect of any period, or(ii)inspection of the accounts, registers and documents pertaining to any period, kept at any place of business of the dealer, or(iii)entry and search of any place of business or any other place where the dealer has kept his accounts, registers, documents pertaining to any period or stock of goods,(b)in consequence of any intimation issued under sub-section (7) of section 63,the dealer files one or more returns or, as the case may be, revised return in respect of the said period, then he shall be liable to pay by way of interest, in addition to the amount of tax, if any, payable as per the return or, as the case may be, revised return, a sum equal to 25 percent of the additional tax payable as per the return or, as the case may be, revised return.] [Sub-section (4) added by Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2009, Section 7, (w.e.f. 1-7-2009).]
