Section 12(2) in The Maharashtra Value Added Tax Act, 2002
(2)The Commissioner may, on finding that any complaint made by any dealer or person is false or mischievous or has been made with a view to defeating the application or purposes of this Act, within one year of the receipt of the complaint, after giving the person or the dealer a reasonable opportunity of being heard, impose, on him such fine not exceeding five thousand rupees as he deems fit and the fine so levied, may be recovered in the manner provided in this Act for recovery of arrears of tax.
