Section 29(12)(b) in The Maharashtra Value Added Tax Act, 2002
(b)by a Deputy Commissioner, [or a Senior Deputy Commissioner] [These words were inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005).] where the penalty exceeds rupees [ten lakh] [These words were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 20, 21.] except with the prior approval of the Joint Commissioner: