FORM 412

(See Rule 47)

Notice for forfeiture and for imposing penalty under section 60 of the Maharashtra Value Added Tax Act, 2002

To

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________________________________

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*(i) You have collected by way of tax a sum Rs.___________________in respect of sales of goods on which by virtue of section 5 of the Act no tax is payable , OR

*(ii) not being registered dealer, you have collected on your sales of goods a sum Rs._______by way of tax from other persons in contravention of section 60 of the said Act, OR

*(iii) being a registered dealer, you have collected on your sales of goods in contravention of said section a sum of Rs.____________by way of tax from other persons through you were not liable to pay tax in respect of such sales, OR

*(iv) being a registered dealer, you have collected by way of tax a sum of Rs.__________in excess of amount of tax payable by you in contravention of said section of the said Act, OR

You are hereby directed to attend at ___________(place) at (time) on ________date and to show cause why,

*(a) a sum of Rs_______________or such other sum as may be finally determined as collected by you by way of tax in contravention of section 60 should not be forfeited, and /

OR

*(b) a penalty under sub-section (10) of section 29 of the said Act should not be imposed on you.

.

*strike out whichever clause is not applicable