Section 20(5) in The Maharashtra Value Added Tax Act, 2002
(5)[ Where a dealer is required to file a fresh return or, as the case may be, a revised return, he shall file such fresh or revised return with the authority prescribed and if any amount of tax is required to be paid in accordance with such fresh or revised return, then he shall pay such amount in the Government Treasury and attach a self attested true copy of the receipted challan with the fresh or revised return.] [Sub-section (5) added by Maharashtra 32 of 2006, Section 41(c), (w.e.f 20-6-2006).]
