The Maharashtra State Tax on Professions, Trades, Callings and Employments Acts, 1975
 

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Section No. Particulars
1   Short title, extent and commencement
2   Definitions
3   Levy and charge of tax
4   Employers liability to deduct and pay tax an behalf of employees
5   Registration and enrolment
6   Returns
7   Assessment and collection of tax
7A   Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain Provisions of Rules made thereunder
8   Payment of Tax
9   Consequences of failure to deduct or to pay tax
10   Penalty for non-payment of tax
10A   Special provision regarding liability to pay tax in certain cases
11   Recovery of tax, etc.
11A   Special powers of Profession Tax Authorities for recovery of tax as arrears of land revenue
12   Authorities for implementation of the Act
12A   Determination of certain disputed questions
13   Appeal
14   Revision
15   Rectification of mistakes
16   Accounts
17   Special mode of recovery
18   Production and inspection of accounts and documents and search of premises
19   Refunds of excess payments
19A   Interest on amount of refund
19B   Interest on delayed refund
20   Offences and penalties
21   Offences by companies
22   Power to transfer proceedings
23   Compounding of offences
24   Powers to enforce attendance, etc.
25   Bar to proceedings
26   Power to delegate
27   Power to make rules
27A   Exemptions
28   Amendment of certain enactments
29   Grants to local authorities for loss of revenue
30   Establishment of a Fund and utilisation of the Fund for Employment Guarantee Scheme of State Government
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