Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain.provisions of rules made thereunder

1[7A. Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain provisions of rules made thereunder.- Subject to the provisions of this Act and the rules made thereunder in this behalf, the provisions related to audit under section 22 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and the provisions of the rules, made thereunder, so far as they relate to the electronic filing of returns and electronic payment of tax, or any amount payable under this Act, shall mutatis mutandis apply for the purposes of this Act.]