Section 7A in The Maharashtra Purchase Tax On Sugarcane Act, 1962
7A. [ Penalty. [Section 7A was substituted by Maharashtra 34 of 1976, Section 4.]
(1)If an occupier, without reasonable cause, fails to submit the return as required by sub-section (1) of section 6, the Commissioner may, after giving him a reasonable opportunity of being heard, by an order in writing, impose upon him by way of penalty, in addition to the amount of tax and interest, a sum not exceeding twice the amount of tax assessed under section 7.(2)[ In a case where it is noticed that, any occupier has failed to obtain a licence or renew the licence as provided under section 5, and has berm carrying on the operation of manufacturing or producing of sugar in the factory or unit, the Commissioner may, after serving on such occupier, a notice in writing and giving him a reasonable opportunity of being heard, by order in writing, impose upon such occupier in addition to the tax, interest and penalty which may become payable under subsection (1), also an additional penalty for non-obtaining or non-renewal of the licence, which shall be a sum not exceeding rupees ten thousand for each year of illegal operation without a licence.](3)The amount of any penalty imposed under this section shall be paid by the occupier into a Government Treasury or the Reserve sank of India within ten days of the service of a notice by the Commissioner for this purpose.(4)The Commissioner or any appellate or revisional authority may, for reasons to be recorded, remit the whole or any part of the penalty payable by any occupier in respect of any period.(5)No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed under this section.]
