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


Rule No. Particulars
1   Short title and commencement

2   Definitions

3   Grant of certificate of registration

4   Grant of Certificate of enrollment

5   Amendment of certificate of registration

6   Amendment of certificate of enrollment

7   Cancellation of certificate

8   Exhibition of certificate

9   Issue of duplicate copy of certificate

9A   Certificate to be furnished by an employee to his employer

10   Commissioner to give a public notice

11   Returns and payment of tax by employers

11A   Special provisions for returns to be furnished by the employer for the first year in which he is granted Registration Certificate

11B   Special provisions for last return in certain cases

11C   Payment of tax otherwise than in accordance with return

11D   Notice for payment of tax not paid according to return

11E   E-return presume to be true return

12   Notice under sections 5(6), 6(3) and 7

12A   Notice under section 7

13   Notice under section 5(5)

14   Order of assessment

15   Notice of demand under section 7(4) etc.

17   Deduction of tax amount from the salary or wages

19   Employer to keep account of deduction of tax from

19A   Preservation of books of accounts, registers

20   Payment of tax by persons other than employers

21   Action for default by an enrolled person

22   Recovery Agent

23   Recovery agent to maintain an account of recovery

23A   Officers appointed from the Transport Department

24   Shifting of place of work

25   Appeal and Revision

26   Rectification

27   Order sanctioning refund of tax

27A   Order sanctioning interest on refund or delayed refunds and Interest payment order

27B   Intimation of accepting composition money

28   Service of notices

28A   Form of Authority

29   Grant of Copies

30   Fees on application and memorandum of appeal

31   Payment of fees

32   Permanent physically disabilities and Mental retardation