Section 91(2) in The Maharashtra Value Added Tax Act, 2002
(2)The Commissioner may, notwithstanding anything contained in section 32, in respect of a dealer to whom an Entitlement Certificate for availing of the benefits by way of deferment of Government dues has been granted, extended the date of payment or grant of moratorium for payment of a dues or provide for the payment of dues thereafter in instalments, subject to such conditions as may be prescribed.[Provided further that, no interest under section 30 shall be payable by a dealer to whom a Certificate of Entitlement has been granted and for whom the due date of payment has been extended, moratorium has been granted or instalments have been granted and payments have been made accordingly.] [Proviso added by the Maharashtra Value Added Tax (Levy and Amendment) Act, 2005, Section 51.]
