Section 5(5) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(5)[ Where an employer, liable to registration has failed to apply for such certificate within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose penalty of rupees five for each day of delay in case of such employer.] [Substituted by Maharashtra Act No. 16 of 2019, dated 9.7.2019.]
