Section 74(3) in The Maharashtra Value Added Tax Act, 2002
(3)Whoever, -(a)fails, without sufficient cause, to comply with, the requirements of subsection (3) of section 14, or(b)is engaged in business as a dealer without being registered under section 16, or[***] [Deleted '(c)' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.](d)fails, without sufficient cause to furnish any information required by section 18, or(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(f)fails, without sufficient cause, to furnish any return or, as the case may be, a complete and self-consistent return as required by section 20 by the date and in the manner prescribed, or(g)fails, without sufficient cause, to pay the tax deductible at source or to deduct at source such tax, or fails without sufficient cause to obtain the sales tax deduction account number or fails without sufficient cause to file a return as required under the provisions of section 31, or(h)fails, without sufficient cause, to comply with the requirements of the notice issued under sub-section (1) of section 33, or(i)fails, without sufficient cause, to comply with the requirements of any order issued under sub-section (1) of section 35, or(j)fails, without sufficient cause, to comply with the requirements of any order issued under sub-section (3) of section 38, or(k)fails, without sufficient cause, to comply with the requirements of section 42, or(l)without reasonable cause, contravenes any of the provisions of section 60, or(m)fails, without sufficient cause, to get his accounts audited or furnish the report of the audit, as required under section 61, or(n)fails, without sufficient cause, to comply with the requirements of section 63, or(o)fails, without sufficient cause, to comply with the requirements of section 64, or(p)fails, without sufficient cause, to comply with the requirements of section 65, or(q)fails, without sufficient cause, to furnish any information or return required by section 70 by the date and in the manner prescribed or wilfully furnishes any information or return which he knows to be incorrect or false, or(r)fails, without sufficient cause, to issue a tax invoice, bill or cash memorandum as required under section 86, or(s)contravenes, without reasonable cause, any of the conditions, subject to which the Certificate of Entitlement is granted, or(t)fails, without sufficient cause, to comply with any notice in respect of any proceedings, shall, on conviction, be punished with simple imprisonment for a term which may extend to six months and with fine.
