Section 7(1) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(1)Any importer registered or liable to be registered under this Act, who,-(a)fails to pay, within the time allowed, any tax assessed or any penalty imposed or any interest levied on him under this Act, or(b)wilfully acts in contravention of the provisions of this Act or the rules made thereunder,shall, on conviction, be liable to be punished with fine which may extend to two thousand rupees.
