Section 10(4) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(4)The amount of-(i)tax due where return has been furnished without full payment thereof.(ii)difference in the tax assessed under section 8 or reassessed under section 9 for any period and the sum already paid by the person in respect of such period, and(iii)penalty, if any, levied under section 14, shall be paid by the person by, such date as may be, specified in the notice issued by the Assessing Authority for this purpose, being a date not earlier than 15 days from the date of service of notice. The amount shall be paid by a demand draft or pay order drawn in favour of Commissioner of Sales Tax, Maharashtra State, on any branch of any bank referred to in sub-section (2) which is situated in the local area.
