Section 32(3) in The Maharashtra Value Added Tax Act, 2002
(3)A registered dealer furnishing a revised return in accordance with [sub-section (4)] [These words brackets & figures substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 22(1).] of section 20, when the revised return shows that a larger amount of tax than, the tax already paid, is payable, shall first pay into the Government treasury the extra amount of tax.
