Section 29(3) in Manipur Value Added Tax Act, 2004
(3)If a registered dealer, without sufficient cause, fails to pay the amount of tax due and interest along with return or revised return in accordance with the provisions of subsection (1), the Commissioner may, after giving the dealer reasonable opportunity of being heard, direct him to pay in addition to the' tax and the interest payable by him a penalty, at the rate of 2% per month on the tax and interest so payable from the date it had become due to the date of its payment or to the date of order of assessment, whichever is earlier.
