Skip to content
Section 10
The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.Maharashtra

Section 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 1[a penalty equal to ten per cent. of the amount of tax due.]

1Superscript markers show text inserted or substituted by a later amendment. The Act carries the markers without the footnotes they refer to, so they are shown without a target.