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(1) This Act maybe called the Maharashtra State Tax on Professions, Trades,
Callings and Employments Act, 1975.
(3) It shall be deemed to have come into force on the 1st day of
April 1975.
and includes--
3. Levy and charge of tax.—(1) Subject to the provisions of article 276 of the
Constitution of India and of this Act, there shall be levied and collected a tax on
professions, trades, callings and employments for the benefit of the State.
(2) Every person excluding firms (whether registered under the Indian
Partnership Act, 1932, or not) and Hindu undivided family engaged actively or
otherwise in any profession, trade, calling or employment and falling under one or
the other of classes mentioned in the second column of Schedule I shall be liable to
pay to the State Government the tax at the rate mentioned against the class of such
persons in the third column of the said Schedule:
Provided that, the tax so payable in respect of any one person shall not
exceed two thousand and five hundred rupees in any year:
Provided further that, entry 23 in Schedule I shall apply only to such classes
of persons as may be specified by the State Government by notification in the Official
Gazette, from time to time.
(a) is also covered by one or more entries other than entry 1 in Schedule I
and the rate of tax under any such other entry is more than the rate of
tax under entry 1 in that Schedule, or
(1) Every employer (not being an officer of Government liable to pay tax
under section 4, or under sub-section (5) of section 10A shall obtain a certificate of
registration from the prescribed authority in the prescribed manner.
(2) Every person liable to pay tax under this Act (other than a person earning
salary or wages, in respect of whom the tax is payable by his employer), shall obtain
a certificate of enrolment from the prescribed authority in the prescribed manner.
6. Returns.—
(1) Every employer registered under this Act shall furnish to the prescribed
authority ,a return in such form, for such periods and by such dates as may be
prescribed, showing therein the salaries and wages paid by him and the amount of
tax deducted by him in respect thereof --
(3) Where an employer has without reasonable cause failed to file such return
within the required time, the prescribed authority may, after giving him a reasonable
opportunity of being heard, impose upon him a penalty of rupees three hundred per
return.
(1) If an employer (not being an officer of Government) fails to pay the tax
as required by or under this Act, he shall without prejudice to any other
consequences and liabilities which he may incur, be deemed to be an assessee in
default in respect of the tax.
(3) If an enrolled person fails to pay the tax as required by or under this Act.
He shall be liable to pay simple interest at the rate and in the manner laid down in
sub-section (2).
(1) Where an employer liable to pay tax under section 4 of this Act, dies then,
his legal representative shall be liable to pay tax (including any penalty and interest)
due from such employer under this Act, in the like manner and to the same extent as
the deceased employer, whether such tax (including any penalty and interest) has
been assessed before the death of the employer but has remained unpaid, or is
assessed after the death of the employer.
(2) Where an employer liable to pay tax under section 4 of this Act, is a Hindu
undivided family and the joint family property is partitioned amongst the various
members or group of the members then, each member or group of members shall be
jointly or severally liable to pay the tax (including any penalty and interest) due from
the employer under this Act upto the time of partition, whether such tax (including
any penalty and interest) has been assessed before the partition but has remained
unpaid, or is assessed after partition.
(3) Where an employer liable to pay tax under this Act, is a firm and the firm
is dissolved then, every person who was a partner shall jointly or severally be liable
to pay the tax (including any penalty and interest), due from the employer firm
under this Act up to the time of dissolution, whether such tax (including any penalty
and interest) has been assessed before such dissolution but has remained unpaid, or
is assessed after such dissolution.
(4) Where an employer, liable to pay tax under this Act, transfers or
otherwise disposes of his office or establishment or activity in whole or in part, or
effects any change in employment in consequence of which he is succeeded in the
office or establishment or activity or part thereof by an any other person then the
employer and the person succeeding shall jointly or severally be liable to pay tax
(including any penalty and interest) due from the employer under this Act upto the
time of such transfer disposal or change, whether such tax (including any penalty
and interest) has been assessed before such transfer, disposal or change but has
remained unpaid, or is assessed thereafter.
(5) Where an employer liable to pay tax under this Act is succeeded in the
office or establishment for activity by any person in the manner described in sub-
section (4) then, such person shall—
(b) within 30 days from the date of such succession, apply for certificate
of registration, unless he already holds a certificate of registration.
All arrears of tax, penalty, interest and fees under this Act shall be
recoverable as arrears of land revenue.
(1) For the purpose of effecting recovery of the amount of tax, interest and
penalty, due and recoverable from any person by or under the provisions of this Act,
as arrears of land revenue.
(i) the Commissioner of Profession Tax shall have and exercise all the
powers and perform all the duties of the Commissioner under the
Maharashtra Land Revenue Code, 1966 (hereinafter in this section
referred to as "the said Code");
(ii) the Additional Commissioner of Profession Tax shall have and exercise
all the powers and perform all the duties of the Additional
Commissioner under the said Code;
(iii) the Deputy Commissioner of Profession Tax shall have and exercise all
the powers and perform all the duties of the Collector under the said
Code;
(iv) the Assistant Commissioner of Profession Tax shall have and exercise
all the powers (except the powers of arrest and confinement of
defaulter in a civil jail) and perform all the duties of the Assistant or
Deputy Collector under the said Code;
(v) the Profession Tax Officer shall have and exercise all the powers
(except the powers of confirmation of sale and arrest and confinement
of defaulter in a civil jail) and perform all the duties of the Tahsildar
under the said Code.
(2) Every notice issued or order passed in exercise of the powers conferred by
sub-section (1) shall, for the purposes of sections 13, 14, 15 and 25 be deemed to
be a notice issued or an order passed under this Act.
(1)(a) For carrying out the purposes of this Act, the State Government may
appoint—
(b) An officer appointed under paragraph (ii) or (iii) or clause (a) above shall,
within the limits of such area as the State Government may specify, by notification in
the Official Gazette, to be within his jurisdiction, exercise such powers and perform
such duties as may be conferred or imposed upon him by or under this Act.
(c) The superintendence and control for the proper execution of the provisions
of the Act and the rules made there under relating to the levy and collection of the
tax shall vest in the Commissioner.
(2) The Tribunal constituted under section 21 of the Bombay Sales Tax Act,
1959, shall be the Tribunal for the purposes of hearing appeals and revision
applications and discharging other functions of the Tribunal under this Act, and
accordingly, the provisions of section 21 of that Act (including any regulations made
hereunder with such modifications, if any, therein as circumstances may require) and
other provisions relating to the Tribunal under that Act shall also apply to and in
relation to such Tribunal for the purposes of this Act.
(3) For carrying out the purposes of this Act, the State Government may, at
its discretion, appoint any Government Department or officer, or a Municipal
Corporation, Municipal Council or Zillah Parishad or any agency, hereinafter called
"the Collecting Agent" as its agent responsible for levy and collection of the tax
under this Act from such persons or class of persons as may be prescribed, and
thereupon, it shall be the duty of such Collecting agent to carry out in such manner
as may be prescribed, such functions under this Act as may be prescribed, and to
render full and complete account of the tax levied and collected to the Commissioner
in such manner and at such time as that officer may require.
(4) Any person authorised by the Collecting Agent in this behalf shall have
for the purposes of levy and collection of the tax such powers as may be prescribed.
(7) For carrying out the purposes of this Act, the Commissioner or an officer
duly authorised by him may, appoint any person or persons, possessing such
qualifications as may be prescribed, as his agent or agents (hereinafter referred to as
the "recovery agent"). Such recovery agent shall be responsible for survey and
recovery of the arrears of the tax (including interest and penalty) recoverable under
this Act.
(8) It shall be the duty of the recovery agent to carry out such functions and
in such manner, as may be prescribed, and to render full and complete account of
the arrears recovered to the Commissioner or to the officer duly authorised by him,
in such manner, and at such time, as that officer may require.
(9) The recovery agent shall have, for the purpose of survey and recovery of
tax, interest and penalty, such powers as may be prescribed.
(10) The recovery agent shall be paid such incentive as may be determined
by the Government.
(2) The Commissioner may direct that the determination shall not affect the
liability of any person under this Act, as respects the period prior to the
determination.
(3) If any such question arises from any order already passed under this Act,
no such question shall be entertained for determination under this section, but such
question may be raised in appeal against, or by way of revision of, such order.
13. Appeal:—
(1) Subject to rules as may be made by the State Government, any person or
employer aggrieved by any order made under sections 5, 6, 7, 9, 10, 15 or 16 may
appeal against such order to,—
(c) The Tribunal, if the order is passed by any officer not below the rank of
Deputy Commissioner.
(2) No appeal shall be entertained after the expiry of sixty days from the date
of receipt of demand notice or receipt of the order:
Provided that, the appellate authority may admit the appeal after the expiry
of the above period, if he is satisfied that there was sufficient cause for the delay.
(5) No order under this section shall be passed without giving the appellant or
his representative, and, where the appellate authority is the Tribunal, without giving
the authority whose order or directions is the subject of the appeal or his
representative, a reasonable opportunity of being heard.
14. Revision:—
(1) Any order passed in appeal under section 13 may, on an application being
made in this behalf, be revised by—
(2) Any order passed by the Deputy Commissioner under sub Section (1) or
by the Commissioner under sub-section (4) of this section, or any order made by the
Commissioner under section 12A may, on an application being made to the Tribunal
against such order, be revised by the Tribunal.
(3) No revision shall be entertained under sub-section (1) or (2) after the
expiry of sixty days from the date of the receipt of the order.
(4) The Commissioner may, of his own motion, revise any order passed by
any authority other than the Tribunal under this Act:
Provided that, no order shall be revised by the Commissioner under this sub-
section after the expiry of three years from the passing of the impugned order.
(5) No order under this section shall be passed without giving the applicant or
the assessee a reasonable opportunity of being heard.
(1) any authority under this Act may, of his own motion or on an application
being made in this behalf, rectify any mistake apparent on the face of the record.
(2) Any authority under this Act, may review his own order, if any employer
has been under-assessed for any period:
Provided further that, no order under this section shall be passed after the
expiry of three years from the passing of the impugned order.
16. Accounts:—
(1) If the Commissioner is satisfied that the books of account and other
documents maintained by an employer in the normal course of his business are not
adequate for verification of the returns filed by the employer under this Act, it shall
be lawful for the Commissioner to direct the employer to maintain the books of
account or other documents in such manner as he may in writing direct, and
thereupon the employer shall maintain such books of account or other documents
accordingly.
(a) any person from whom any amount of money is due, or may become
due, to an assessee on whom notice of demand has been served under
this Act, or
(b) Any person who holds or may subsequently hold money for or on
account of such assessee,
to pay the Commissioner, either forthwith upon the money becoming due or being
held or at or within the time specified in the notice (but not before the money
becomes due or is held as aforesaid), so much of the money as is sufficient to pay
the amount due by the assessee in respect of the arrears of tax, penalty and interest
under this Act, or the whole of the money when it is equal to or less than that
amount.
(2) The Commissioner may, at any time or from time to time amend or
revoke any such notice, or extend the time for making any payment in pursuance of
the notice.
(3) Any person making any payment in compliance with a notice under this
section shall be deemed to have made the payment under the authority of the
assessee, and the receipt of the Commissioner shall constitute a good and sufficient
discharge of the liability of such person, to the extent of the amount referred to in
the receipt.
(4) Any person discharging any liability to the assessee after receipt of the
notice referred to in this section, shall be personally liable to the Commissioner to
the extent of the liability discharged, or the extent of the liability of the assessee for
tax, penalty and interest, whichever is less.
(5) Where a person whom a notice under this section is sent proves to the
satisfaction of the Commissioner that the sum demanded or any part thereof is not
due to the assessee or that he does not hold any money for on account of the
assessee, then nothing contained in this section shall be deemed to require such
person to pay any such sum or part thereof, as the case may be, to the
Commissioner.
Any authority under this Act may inspect and search any premises, where any
profession, trade, calling or employment liable to taxation under this Act is carried on
or is suspected to be carried on and may cause production and examination of
books, register, accounts or documents relating thereto and may seize such books,
registers, accounts or documents as may be necessary:
Provided that, if the said authority removes from the said premises any book,
register, account or document, he shall give to the person in charge of the places, a
receipt describing the book, register, account or document so removed by him and
retain the same only for so long as may be necessary for the purposes of
examination thereof or for a prosecution.
The prescribed authority shall refund to a person the amount of tax, penalty,
interest and fees (if any) paid by such person in excess of the amount due from him.
The refund may be made either by cash payment or, at the option of the person, by
deduction of such excess from the amount of tax, penalty, interest and fee due in
respect of any other period:
Provided that, the prescribed authority shall first apply such excess towards
the recovery of any amount due in respect of which a notice under section 7 has
been served, and shall then refund the balance, if any.
Where, in pursuance of any order under this Act, in respect of any period of
assessment commencing on or after the 1st April 2004, refund of any tax becomes
due to an employer or person he shall, subject to the rules, if any, be entitled to
receive, in addition to the refund, simple interest at the rate of six per cent per
annum for the period commencing on the date next following the last date of the
period of assessment to which such order relates and ending on the date of such
order or for a period of eighteen months, whichever is less. The interest shall be
calculated on the amount of refund due to the employer or any person in respect of
the said period after deducting there from the amount of penalty and interest, if any,
charged in respect of the said period and also the amount of refund, if any, adjusted
towards any recovery under this Act. If, as a result of any order passed under this
Act, the amount of such refund is enhanced or reduced, as the case may be; such
interest shall be enhanced or reduced accordingly.
Explanation – For the purposes of this section, where the refund of tax,
whether in full or in part, includes any amount of refund on any payment of tax
made after the date prescribed for filing of the last return for the period of
assessment, then the interest, in so far as it relates to the refund arising from such
payment, shall be calculated from the date of such payment to the date of such
order.
Any person or employer who, without sufficient cause, fails to comply with
any of the provisions of this Act or the rules framed hereunder shall, on conviction,
be punished with fine not exceeding five thousand rupees, and, when the offence is a
continuing one, with fine not exceeding fifty rupees per day during the period of the
continuance of the offence.
(1) Where an offence under this Act has been committed by accompany,
every person who at the time the offence was committed was in charge of and was
responsible to the company for the conduct of the business of the company as well
as the company, shall be deemed to be guilty of the offence and shall be liable to be
proceeded against and punished accordingly:
Provided that, nothing contained in this sub-section shall render any such
person liable to any punishment, if he proves that the offence was committed
without his knowledge or that he had exercised all the due diligence to prevent the
commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where any offence
under this Act has been committed by a company and it is proved that the offence
has been committed with the consent or connivance of, or is attributable to any
neglect on the part of, any director, manager, secretary or other officer of the
company, such director, manager, secretary or other officer shall be deemed to be
guilty of that offence and shall be liable to be proceeded against and punished
accordingly.
(a) "Company" means any body corporate and includes a firm or other
association of individuals; and
Provided that, nothing in this section shall be deemed to require any such
opportunity to be given where the transfer is from any officer to any other officer
and the offices of both are situated in the same city, locality or place.
All authorities under this Act shall, for the purposes of this Act, have the same
powers as are vested in a Court under the Code of Civil Procedure, 1908 while trying
a suit, in respect of enforcing the attendance of and examining any person on oath
or affirmation or for compelling the production of any document.
(1) No suit shall lie in any Civil Court to set aside or modify any assessment
made or order passed under this Act.
(2) No suit, prosecution, or other legal proceedings shall lie against any
authority under this Act or against any employer for anything done or intended to be
done in good faith under this Act or the rules framed thereunder.
(1)The power to make all rules under this Act shall be exercisable by the
State Government by notification in the Official Gazette.
(2) Generally to carry out purposes of this Act and to prescribe fees payable
in respect of any applications to be made, forms to be supplied, certificates to be
granted and appeals and applications for revision to be made under this Act and also
any applications for certified copies of documents filed and orders made under this
Act.
(3) Rules made under this Act shall be subject to the condition of previous
publication:
(4) Every rule made under this Act shall be laid, as soon as may be after it is
made, before each House of the State Legislature while it is in session for a total
period of thirty days which may be comprised in one session or in two successive
sessions, and if, before the expiry of the session in which it is so laid or the session
immediately following, both Houses agree in making any modification in the rule, or
both Houses agree that the rule should not be made, and notify such decision in the
Official Gazette, the rule shall from the date of publication of such notification have
effect only in such modified form or be of no effect, as the case may be, so,
however, that any such modification or annulment shall be without prejudice to the
validity of anything previously done or omitted to be done under that rule.
27A. Exemptions:— Nothing contained in section 3 and other provisions of this Act
shall apply to--
(a) the members of the Forces as defined in the Army Act, 1950 or the Air
Force Act, 1950 and the members of Indian Navy as defined in the
Navy Act, 1957 serving in any part of the State and drawing pay and
allowances as Army or Air Force or Navy, as the case may be,
including the members of auxiliary forces or reservists, or reserve and
auxiliary services serving in any part of the State and drawing pay and
allowances as such auxiliary forces or reservists, or reserve and
auxiliary services, as the case may be, under the budgetary allocations
of the Defence Services.
Provided that such individual or, as the case may be, employer produces the
aforesaid certificate before the prescribed authority in respect of the
first assessment year for which he claims deduction under this sub-
section :
(f) the person who have completed the age of sixty-five years.
(1) The enactments specified in the second column of Schedule II are hereby
amended in the manner and to the extent specified in the third column thereof:
(2) The levy, assessment or recovery of any tax or the imposition or recovery
of any penalty, in respect of such period, under the provisions of the relevant
enactments and all proceedings under them, in respect of all matters aforesaid, shall
be initiated and disposed of, or continued and disposed of, as the case may be, as if
this Act had not been enacted.
Out of the proceeds of the tax and penalties and interest and fees recovered
under this Act there shall, under appropriation duly made by law, be paid annually to
such local authorities as were levying a tax on professions, trades, callings and
employments immediately before the commencement of this Act, and whose power
to levy such tax has been withdrawn under the provisions of this Act, such amounts
on the basis of the highest collection made by them in any year during the period of
three years immediately preceding the commencement of this Act, as may be
determined by the State Government in this behalf.
30. Establishment of a Fund and utilisation of the Fund for Employment
Guarantee Scheme of State Government.-
(1) Amount equal to net proceeds of tax and matching contribution to be paid
into the Fund established under the Maharashtra Employment Guarantee Act,
1977.—(1)On the commencement of this Act, there shall be established a Fund to be
called the Employment Guarantee Fund. The proceeds of the tax levied and collected
under this Act, together with penalties and interest and fees recovered thereunder,
shall first be credited to the Consolidated Fund of the State, and after deducting the
expenses of collection and recovery as determined by the State Government and the
amounts of grants made to the local authorities under section 29, the remaining
amount shall, under appropriation duly made by law in this behalf, be entered into,
and transferred to, the Employment Guarantee Fund established under the
Maharashtra Employment Guarantee Act, 1977.
(2) Under appropriation duly made by law in this behalf, the State
Government shall contribute annually to the Employment Guarantee Fund an amount
equal to the amount transferred to that Fund under sub-section(1).
(4) From and out of the Employment Guarantee Fund establishment under
sub-section (1), no sum shall be paid or applied, except in the manner and for the
purpose hereinafter provided.
(5) The amount standing to the credit of the Employment Guarantee Fund
shall be expended, in such manner and subject to such conditions as may be
prescribed for the purpose of implementing the Employment Guarantee Scheme of
the State Government.
(6) The Employment Guarantee Fund shall be held and administered on
behalf of the Government of Maharashtra by an officer not below the rank of a
Secretary to the Government of Maharashtra, subject to such general or special
directions as may be given by the State Government, from time to time.