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

Section 12A

Determination of certain disputed questions.

Amendment status not verified — confirm the current text below against the official source.

1 [12A. Determination of certain disputed questions.- ( 1 ) If any question arises, otherwise than in proceedings before a Court or before the prescribed authority has commenced assessment of an employer under section 7, about the interpretation or the scope of any expression defined in section 2 or of any entry in Schedule I, the Commissioner shall make an order determining such question. Explanation.- For the purposes of this sub-section, the prescribed authority shall be deemed to have commenced assessment of an employer under section 7, when the employer is served with a notice under that section. ( 2 ) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, as respects the period prior to the determination. ( 3 ) If any such question arises from any order already passed under this Act, no such question shall be entertained for determination under this section; but such question may be raised in appeal against or by way of revision of such order.]

Section 12A – The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. | DailyLaw.ai