Section 91(4) in The Maharashtra Value Added Tax Act, 2002
(4)If it is found that the cumulative quantum of benefits calculated in respect of any dealer has exceeded the relevant monetary ceiling, where such ceiling is provided in the relevant Package Scheme of Incentives, then the Commissioner shall require the dealer by order in writing to pay the tax, interest or penalty in respect of each relevant period and shall for the purposes of recovery of such Government dues, serve on the dealer a notice as provided under section 32 :Provided that no order under this section shall be passed without giving the dealer reasonable opportunity being heard.
