State Act
Section 10. Penalty for default in payment of tax.
The Maharashtra Education and Employment Guarantee (Cess) Act, 1962.
10. Penalty for default in payment of tax.— (1) If any person, on being served with a notice of demand for the collection of tax in pursuance of the provisions of section 9, fails to pay within the period mentioned in the notice, any amount due from him on account of tax, the municipality or, as the case may be, the Collector 1* * , on being satisfied that such person has wilfully failed to pay the tax, may, subject to the general or special orders of the State Government, recover from him as penalty a sum not exceeding one-tenth of the amount of the tax so unpaid, in addition to the amount of tax payable by him. (2) Sums recoverable under this section shall be recovered in the manner provided in section 9 for the collection of tax.