Urgent plz help

A dealer has obtained both vat n CST no. In Maharashtra in Feb 2012 but not filed any returns. He has no tax liability. His turnover is approximately 100000. His is required to file nil return and wht will be the penalty amount
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he is requiered to file nil return.......
 

he has to file nil return, if not filed then penalty amt per return is rs.5000/-

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