The Maharashtra Value Added Tax Act, 2002.
CHAPTER VII : payment of tax and recovery

Body 32A. Payment of tax or interest in certain cases

(1) After submission of the report of the audit as required under section 61, if it is noticed by the Commissioner that the Accountant has made a recommendation in respect of a sum payable or, as the case may be, the interest payable, if any, and the dealer has accepted the recommendations so made, either fully or partly, then the said dealer shall pay the same within thirty days from the date of service of the notice issued by the Commissioner in respect thereof.

(2) The provisions with regard to the payment of interest as provided under sub-section (2) of section 30 shall, in the circumstances provided under this section, apply mutatis mutandis as they apply to the tax that has remained unpaid before the last date prescribed for payment of the said tax as disclosed in the return or, as the case may be, the revised return.

Explanation.- For the purposes of this section and section 32, the Commissioner shall not recover tax, which is rupees five hundred or less, per order or, as the case may be, per period and the interest payable thereon.