Section 61(2A) in The Maharashtra Value Added Tax Act, 2002
(2A)[ Where a dealer liable to file audit report under this section has knowingly furnished the audit report which is not complete, then the commissioner may, after giving a reasonable opportunity of being heard, impose on him, in addition to any tax payable or any other penalty leviable under this section or any other section, a sum by way of penalty equal to one tenth per cent., of the total sales.] [Inserted by Maharashtra 15 of 2011, Section 17(2) (w.e.f. 1-5-2011).]
