Section 20(6) in The Maharashtra Value Added Tax Act, 2002
(6)[ Where a person or a dealer fails to file a return within the prescribed time, as provided under this section, then the said person or dealer shall, before filing of the said return, pay, by way of late fee, an amount of rupees five thousand. This amount shall be in addition to any other amount payable, if any, as per return.] [Sub-section (6) was added by Maharashtra 8 of 2012, Section 23 (w.e.f 1-8-2012).][Provided that, if circumstances exist which render it necessary so to do in the public interest, the State Government may, from time to time, by notification published in the Official Gazette, exempt the whole or any part of the late fee payable under this sub-section, by such class or classes of dealers, for such period or periods, either prospectively or retrospectively, as may be mentioned in such notification.] [This proviso was added by Maharashtra Tax Laws (Levy and Amendment) Act, 2013, Section 6(2), [w.e.f. 1-5-2013).]
