Section 29(12) in The Maharashtra Value Added Tax Act, 2002
(12)No order imposing a penalty under any of the foregoing sub-sections shall be made, -(a)by a Sales Tax Officer or an Assistant Commissioner where the penalty exceeds rupees [five lakh] [These words were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 20, 21.] except with the prior approval of the Deputy Commissioner;(b)by a Deputy Commissioner, [or a Senior Deputy Commissioner] [These words were inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005).] where the penalty exceeds rupees [ten lakh] [These words were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 20, 21.] except with the prior approval of the Joint Commissioner:Provided that, nothing in this sub-section shall apply to any penalty which may be imposed by an appellate authority.
