Section 74(3)(e) in The Maharashtra Value Added Tax Act, 2002
(e)fails, without sufficient cause to furnish a declaration or, as the case may be, a revised, declaration as provided in sub-section (1) of section 19 or, fails without sufficient cause to communicate the permanent account number obtained under the Income Tax Act, 1961 (43 of 1961) or, as the ca may be, fails to state whether he has applied for the same and fails without sufficient cause to provide the details of the application as provided in sub-section (2) of section 19, or