Section 14(3) in The Maharashtra Tax on Lotteries Act, 2006
(3)If it is noticed that the Promoter has concealed the particulars of any transaction or furnished inaccurate particulars of any transaction, the Commissioner shall, after giving the Promoter an opportunity of being heard, by an order in writing, impose, in addition to the tax payable on that transaction, a penalty of an amount equal to three times of the tax payable by him on that transaction.
