Section 29(9) in The Maharashtra Value Added Tax Act, 2002
(9)(a)[* * *] [These paragraphs (a) & (b) were deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 20.](b)[* * *] [These paragraphs (a) & (b) were deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 20.](c)Where a dealer has filed a return [* * *] [These words were deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 20.] and such return is found to be not [complete and self-consistent] [These words were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 20.], then the Commissioner may, after giving the dealer a reasonable opportunity of being heard, impose on him, by order in writing, a penalty of rupees one thousand. The levy of penalty shall be without prejudice to any other penalty which may be imposed under this Act.
