Section 32A(2) in The Maharashtra Value Added Tax Act, 2002
(2)The provisions with regard to the payment of interest as provided under sub-section (2) of section 30 shall, in the circumstances provided under this section, apply mutatis mutandis as they apply to the tax that has remained unpaid before the last date prescribed for payment of the said tax as disclosed in the return or, as the case may be, the revised return.Explanation.- For the purposes of this section and section 32, the Commissioner shall not recover [tax, which is rupees five hundred or less, per order or, as the case may be, per period and the interest payable thereon].]
