Section 30(5) in The Maharashtra Value Added Tax Act, 2002
(5)[ The State Government may, from time to time, by notification published in the Official Gazette, subject to such conditions mentioned therein, remit the whole or any part of the interest, in respect of any period, payable by any prescribed class of registered dealers,-(i)who were not able to pay the tax during the prescribed period, due to technical problems of the automation system of the Sales Tax Department, or(ii)who obtained registration late.]
