Section 29(4) in Manipur Value Added Tax Act, 2004
(4)If a registered dealer or any other dealer required to furnish return under subsection (2) of section 28; without any sufficient cause -(a)fails to comply with the requirements of the notice issued under sub-section (2) of section 28; or(b)fails to furnish any return by the prescribed date as required under sub-section (2) section 28; or(c)being required to furnish revised return, fails to furnish the revised return by the date prescribed under sub-section (3) of section 28; or(d)having paid the tax payable according to a return in time, fails to furnish proof of payment made along with the return in accordance with subsection 28;the Commissioner may, after giving the dealer reasonable opportunity of being heard, direct him to pay in addition to any tax, interest and penalty under sub-section (3) payable or paid by him, a penalty of a sum of rupees one hundred per day of default subject to a maximum of rupees ten thousand.
