Section 29(10) in The Maharashtra Value Added Tax Act, 2002
(10)[ Where a person or dealer has collected any sum by way of tax in contravention of the provisions of section 60,-(a)he shall be liable to pay a penalty not exceeding two thousand rupees, and(b)in addition, any sum collected by the person or dealer in contravention of section 60 shall be forfeited to the State Government.If the Commissioner, in the course of any proceeding under this Act or otherwise, has reasons to believe that any person has become liable to a penalty or forfeiture or both penalty and forfeiture of any sum under this sub-section, he may serve on such person a notice in the prescribed form requiring him on a date and at a place specified in the notice to attend and show cause why a penalty or forfeiture or both penalty and forfeiture of any sum as provided in this sub-section should not be imposed on him. The Commissioner shall thereupon hold an inquiry and shall make such order as he thinks fit. When any order of forfeiture is made, the Commissioner shall publish or cause to be published a notice thereof for the information of the persons concerned giving such details and in such manner as may be prescribed.] [Sub-section (10) substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 20.]
