Section 34(3) in The Maharashtra Tax on Luxuries Act, 1987
(3)Without prejudice to the provisions of any other law for the time being in force, where a person to whom a summons is issued by the Commissioner either to attend to give evidence or produce books of accounts, registers, or other documents at a certain place and time, intentionally omits to attend or produce the documents at the place and time, the Commissioner may impose on him such fine not exceeding five hundred rupees as he thinks fit; and the fine so levied may be recovered in the manner provided in this Act for recovery of arrears of tax:Provided that before imposing any such fine, the person concerned shall be given a reasonable opportunity of being heard.
