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

Maharashtra
Act number
16 of 1975
Ministry
Govt of Maharashtra
Department
Finance Department
Enacted
10 Jun 1975

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

41 sections

  1. Section 1Short title, extent, commencement and duration.
  2. Section 2Definitions.
  3. Section 3Levy and charge of tax.
  4. Section 4Employer's Liability to deduct and pay tax on behalf of employees.
  5. Section 4ARestricted liability to pay tax.
  6. Section 4BLiability to deduct and pay tax in certain cases.
  7. Section 4CCollection and payment towards tax.
  8. Section 5Registration and Enrolment.
  9. Section 6Returns.
  10. Section 7Assessment and collection of tax.
  11. Section 7AApplication of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain.provisions of rules made thereunder
  12. Section 8Payment of tax.
  13. Section 9Consequences of failure to deduct or to pay tax.
  14. Section 10Penalty for non-payment of tax.
  15. Section 10ASpecial provision regarding liability to pay tax in certain cases.
  16. Section 11Recovery of tax.
  17. Section 11ASpecial powers of Profession Tax Authority for recovery of tax as arrears of land revenue.
  18. Section 12Authorities for implementation of the Act.
  19. Section 12ADetermination of certain disputed questions.
  20. Section 13Appeal.
  21. Section 14Revision.
  22. Section 15Rectification of mistakes.
  23. Section 16Accounts.
  24. Section 17Special mode of recovery.
  25. Section 18Production and inspection of accounts and documents and search of premises.
  26. Section 19Refund of excess payment.
  27. Section 19AInterest on amount of refund.
  28. Section 19BInterest on delayed refund.
  29. Section 20Offences and Penalties.
  30. Section 21Offences by companies.
  31. Section 22Power to transfer proceedings.
  32. Section 23Compounding of Offences.
  33. Section 24Powers to enforce attendance etc.
  34. Section 25Bar to proceedings.
  35. Section 26Power to delegate.
  36. Section 26APower to collect statistics.
  37. Section 27Power to make rules.
  38. Section 27AExemption.
  39. Section 28Amendment of certain enactments.
  40. Section 29Grants to local authorities for loss of revenue.
  41. Section 30Amounts to be paid into the Fund established under the Maharashtra Employment Guarantee Act, 1977.