Section 6(2) in The Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002
(2)All the provisions relating to offences, interest and penalties including provisions relating to penalties in lieu of prosecution for an offence or in addition to the penalties or punishment for an offence under the Sales Tax Act shall, with necessary modifications, apply in relation to the assessment, [review] [This word was substituted for the word 're-assessment' by Maharashtra 32 of 2006, Section 34(2)(a) (w.e.f. 20-6-2006).] collection and the enforcement of payment of any tax required to be collected under this Act, or in relation to any process connected with such assessment, [review] [This word was substituted for the word 're-assessment' by Maharashtra 32 of 2006, Section 34(2)(a) (w.e.f. 20-6-2006).] collection or enforcement of payment as if the Tax under this Act was a tax under the [Value Added Tax] [These words were substituted for the words 'Sales Tax Act' by Maharashtra 32 of 2006, Section 35(b), (w.e.f. 20-6-2006).].
