Section 10(1) in The Maharashtra Education and Employment Guarantee (CESS) Act, 1962
(1)If any person, on being served with a notice of demand for the collection of tax in pursuance of the provisions of section 9, fails to pay within the period mentioned in the notice, any amount due from him on account of tax, the municipality or, as the case may be, the Collector [* * *] [The words 'of Poona or Nagpur' were deleted by Maharashtra 26 of 1963.], on being satisfied that such person has wilfully failed to pay the tax, may, subject to the general or special orders of the State Government, recover from him [as penalty a sum not exceeding two per cent per month of the amount of the tax so unpaid] [These words were substituted for the words 'as penalty a sum not exceeding one-tenth of the amount of the tax so unpaid' by Maharashtra 26 of 2012, Section 8, (w.e.f. 3-12-2012).], in addition to the amount of tax payable by him.
