Section 23(2)(k) in The Maharashtra Motor Vehicles Tax Act, 1958
(k)to prescribe the amount of penalty payable under sub-section (1) of section 18, the manner in which, the time within which, and the officer to whom, such penalty shall be paid under that section, [and to make provision for waiving or reduction penalty in suitable cases] [These words were added by Maharashtra 43 of 1969, Section 14(1)(v).];