Section 36(3) in Meghalaya Value Added Tax Act, 2003
(3)If a registered dealer, without sufficient cause, fails to pay the amount of tax due and interest along with return or revised return in accordance with the provisions of sub-section (1), the Commissioner may, after giving the dealer reasonable opportunity of being heard direct him to pay in addition to the tax and the interest payable by him a penalty, at the rate of 2% per month on the tax and interest so payable from the date it had become date to the date of its payment or to the date of order of assessment, whichever is earlier.(a)fails to comply with the requirements of the notice issued under sub-section (2) of section 35; or(b)fails to furnish any return by the prescribed date as required under sub-section (2) of section 35; or(c)being required to furnish revised return, fails to furnish the revised return by the date of prescribed under sub-section (3) of section 35; or(d)having paid the tax payable according to a return in time, fails to furnish along with the return proof of payment made in accordance with sub-section (4) of section 35;
