State Act
10
Section 10. Penalty for non-payment of tax.
The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Act no. XVI of 19751975In forceMaharashtra (State Act)
10. Penalty for non-payment of tax.–– If an enrolled person or a registered employer fails without reasonable cause, to make payment of any amount of tax within the required time or date as specified in the notice of demand, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him 8[a penalty equal to ten per cent. of the amount of tax due.]