The Maharashtra Value Added Tax Act, 2002
Chapter XI STATISTICS
Chapter XI STATISTICS
70. Power to collect statistics
Power to collect statistics.—(1) If the State Government considers that for the purposes of the better administration of this Act, it is necessary so to do, it may, by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with, by or in connection with this Act.
- (2) Upon such direction being made, any person or persons authorised by the State Government in this behalf may call upon all dealers or any class of dealers to furnish such information or returns as may be necessary relating to any matter in respect of which statistics as aforesaid are to be collected. The form in which, the persons to whom, or, the authorities to which, such information or returns should be furnished, the particulars which they should contain, and the intervals in which such information or returns should be furnished, shall be such as may be prescribed.
Chapter XI STATISTICS
72. The document only contains the preamble, historical amendment notes, tables of contents, and validation/savings clauses.
Disclosure of information required under section 70 and failure to furnish information or return under that section Disclosure of information required under section 70 and failure to furnish information or return under that section.—(1) If any dealer or person fails to furnish the information or return as required by or under the provisions of section 70, the Commissioner may, after giving the dealer or person a reasonable opportunity of being heard, by an order, impose upon him—
- (a) by way of penalty, a sum not exceeding two thousand rupees; and
- (b) by way of daily penalty, a further sum not exceeding one hundred rupees for each day of the period during which the failure continues:
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