Section 29(2A) in The Maharashtra Value Added Tax Act, 2002
(2A)[ While or after passing any order in respect of any dealer under any provisions of this Act, it appears to the Commissioner that, the dealer has failed to apply for registration as required under this Act or has carried on business as a dealer without being registered in contravention of the provisions of this Act, then the Commissioner may, after giving the dealer a reasonable opportunity of being heard, impose upon him, by way of penalty, a sum equal to the amount of tax payable by the dealer for the period during which he has carried on business as a dealer without being registered in contravention of the provisions of this Act ] [Sub-section (2A) was inserted by Maharashtra 8 of 2012, Section 26(1), (w.e.f. 1-5-2012).]
