Section 93(3) in The Maharashtra Value Added Tax Act, 2002
(3)For recovery of arrears of tax, the Commissioner shall require the Eligible Unit, by order in writing, to pay the tax, interest and penalty on such turnover on which the benefits are not available and serve on the dealer, a notice of demand as provided in sub-section (4) of section 32 accordingly:Provided that, no order under this section shall be passed without giving the Eligible Unit a reasonable opportunity of being heard.[Explanation.- For the purpose of this section, the expression, 'production capacity', 'eligible investment', 'gross fixed capital investments' shall have the same meaning as respectively assigned to them in the relevant Package Scheme of Incentives.] [Explanation was added by Maharashtra Act No. XXII of 2009, (w.e.f. 27-8-2009) dated 16-12-2009, Section 3(b).]
