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


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