The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
maharashtra · 1975
- S. 1Short title, extent, commencement and duration.
- S. 2Definitions.
- S. 3Levy and charge of tax.
- S. 4Employer's Liability to deduct and pay tax on behalf of employees.
- S. 4BLiability to deduct and pay tax in certain cases.
- S. 4CCollection and payment towards tax.
- S. 5Registration and Enrolment.
- S. 6Returns.
- S. 7Assessment and collection of tax.
- S. 7AApplication of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain.provisions of rules made thereunder
- S. 8Payment of tax.
- S. 9Consequences of failure to deduct or to pay tax.
- S. 10Penalty for non-payment of tax.
- S. 10ASpecial provision regarding liability to pay tax in certain cases.
- S. 11Recovery of tax.
- S. 11ASpecial powers of Profession Tax Authority for recovery of tax as arrears of land revenue.
- S. 12Authorities for implementation of the Act.
- S. 12ADetermination of certain disputed questions.
- S. 13Appeal.
- S. 14Revision.
- S. 15Rectification of mistakes.
- S. 16Accounts.
- S. 17Special mode of recovery.
- S. 18Production and inspection of accounts and documents and search of premises.
- S. 19Refund of excess payment.
- S. 19AInterest on amount of refund.
- S. 19BInterest on delayed refund.
- S. 20Offences and Penalties.
- S. 21Offences by companies.
- S. 22Power to transfer proceedings.
- S. 23Compounding of Offences.
- S. 24Powers to enforce attendance etc.
- S. 25Bar to proceedings.
- S. 26Power to delegate.
- S. 26APower to collect statistics.
- S. 27Power to make rules.
- S. 27AExemption.
- S. 28Amendment of certain enactments.
- S. 29Grants to local authorities for loss of revenue.
- S. 30Amounts to be paid into the Fund established under the Maharashtra Employment Guarantee Act, 1977.