Section 14(1) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(1)Where any person liable to pay tax under the Act fails to comply with any of the provisions of this Act or rules made thereunder, then, the Assessing Authority may, after given such person a reasonable opportunity of being heard, by order in writing impose on him in addition to any tax payable a sum by way of penalty not exceeding twice the amount of tax.
