FINANCE DEPARTMENT th Mantralaya, Mumbai 400 032, Dated the 11 January, 2007 NOTIFICATION Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 No.- PFT.1105/C.R.-75/Taxation- 3 - WHEREAS the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 and to dispense with the condition of previous publication thereof under the proviso to sub-section (3) of Section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah XVI of 1975);
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (3) of section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and of all other powers enabling it in this behalf, the Government of Maharashtra is hereby makes the following rules, further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, namely:-
1. These Rules may be called the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2007.
2. InRule 2 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 [hereinafter referred to as ?the principal rules?],
(a) after clause (1), the following clause shall be inserted, namely :- 2(2) 2Commissioner? includes an Additional Commissioner, a Joint Commissioner and such other officer to whom the Commissioner has delegated his powers and duties either generally or in respect of any particular matter or class of matters;?.;
(b) for clause (7), the following clause shall be substituted, namely :- 2(7) Mreasury?
means, -
(a) in respect of a person or an employer whose place of work is situated within the jurisdiction of a prescribed authority in Brihan Mumbai, the bank or treasury shown in column number (2), if he makes payment in the manner shown in column number (3):- Serial No. Name of the Bank or Manner of payment Treasury for making of ______ payment
(1) (2) (3)
(a) (b)
(i) The Reserve Bank of India; |by cash, [by cheque drawn on Mumbai; any branch of any or bank, situated in the area of Brihan Mumbai and including area upto Palghar, Badlapur, Titwala and Panvel.
(i) Any branch of the State|by cash, |by cheque drawn on Bank of India or any of its any branch of any bank Subsidiary Banks as defined |or situated in Brihan in the State Bank of India Mumbai.
(Subsidiary Banks) Act, 1959 (38 of 1959) situated in Brihan Mumbai;
(i) Any branch situated in by cash, |by cheque drawn on Brihan Mumbai of a bank the same branch.
or appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934);
(iv) Any branch situated in by cash, |by cheque drawn on Brihan Mumbai of a bank the same branch.
notified by the State or Government in the Official Gazette, for the purposes of this paragraph after consultation with the Reserve Bank of India.
(ii) in respect of a person or an employer whose place of work is situated within the jurisdiction of a prescribed authority outside Brihan Mumbai,-- (A) if the principal place work of a person or an employer is situated at the district headquarter, the bank or treasury shown in column number (2) if he makes payment in the manner shown in column number (3) =- Sr. Name of the Bank or Treasury Manner of payment No. for making of payment
(1) ()
(a) (b) i) Reserve Bank of India, CBD|by cash, or By cheque Belapur where the principal place drawn on any of work of a person or an branch of any employer is situated within the Bank situated in limits of the Municipal corporation the area of of Navi Mumbai; Brihan Mumbai and including areas upto Palghar, Badlapur, Titwala and Panvel.
ii) Reserve Bank of India, Nagpur|by cash, or By cheque where the principal place of work drawn on any of a person or an employer is Branch of any situated within the limits of the Bank situated in Municipal Corporation of Nagpur; Nagpur District.
iii) The treasury of the district where | by cash. -- the principal place of work of a person or an employer within that jurisdiction is situated;
iv) Any branch of the State Bank of| by cash, or by cheque drawn India or any of its Subsidiary on any branch of Banks as defined in the State any bank Bank of India (Subsidiary Banks) situated at the Act,1959 (38 of 1959), situated at same district the District Head quarters; head quarters.
v) Any branch of a bank appointed |by cash, or by cheque drawn by the Reserve Bank of India as on the same its agent under the provisions of branch sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934), situated at the District Head quarters;
Vi) Any branch situated at the district |by cash, or by cheque drawn headquarters of a bank, notified by the State Government in the Official Gazette, for the purposes of this paragraph after consultation with the Reserve Bank of India.
on the same branch.
(B) in respect of a person or an employer whose place of work is situated at a place other than the district headquarter, the bank or the treasury shown in column number (2), if he makes payment in the manner shown in column number (3):- Sr. No. | Name of the Bank or Treasury [ Manner of payment for making of payment
(i) |The treasury or sub-treasury by cash, -- as the case may be, of the district or taluka, where the principal place of work of a person or an employer within that jurisdiction is situated;
(ii) |Any branch of the State Bank by cash, or |by cheque of India or any of its Subsidiary drawn on any Banks as defined in the State branch of any Bank of India (Subsidiary bank situated Banks) Act, 1959 (38 of 1959), in the same situated in the District; taluka.
(iii) [Any branch of a bank by cash, or |by cheque appointed by the Reserve drawn on the Bank of India as its agent same branch.
under the provisions of sub section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934), situated in the District which branch is notified, from time to time in the Official Gazette, by the State Government.
(iv) by Cash, or|by Cheque drawn on the any branch situated in the same branch.
District of a Bank notified by the State Government for the purposes of this paragraph after consultation with the Reserve Bank of India.
(c) in respect of a non-resident person or an employer, the Reserve Bank of India, Mumbai;
3. After rule 11C of the principal rules, the following rule shall be inserted, namely:- ? 11D. Notice for payment of tax not paid according to return :- Where an employer has furnished return under section 6, but has not first paid into Treasury the whole amount of tax and interest due or the extra amount due according to such return, as required under sub-section (4) of section 8, the Commissioner may by notice in Form IIIA, require him to pay forthwith the amount due by him according to return.?.
4. In Form III appended to the principal rules, -
(1) in PART I-A, - a) for the words, letters and figures ?Do not exceed Rs. 2000? the words, letters and figures ?Do not exceed Rs. 25007 shall be substituted;
b) the words, letters and figures ?Exceed Rs. 2000 but do not exceed Rs.
25007 shall be deleted.
(2) in PART I-B,- a) for the words, letters and figures ?Do not exceed Rs. 2000? the words, letters and figures ?Do not exceed Rs. 25007 shall be substituted;
b) the words, letters and figures ?Exceed Rs. 2000 to Rs. 2500?shall be deleted;
(3) for letters and word ?B.S.T.R.C. No.? wherever they occur, the letters and word ?M.V.A.T. R.C. No.? shall be substituted.
6. After Form III appended to the principal rules, the following Form shall be inserted, namely: - "FORM IIIA (See rule 11D) Notice for payment of tax due according to a return under section 6 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
To Registration No.
Whereas the return under section 6 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975,. for the period from to has been furnished by you, *but the amount of tax, namely Rs. ___ and the amount of interest namely Rs.__, which is due according to the return has not been paid as required under rule 11 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975.
*but the copy of the chalan accompanying the return shows payment of only Rs.__ as against the amount of tax of Rs. _____and the amount of interest of Rs.____, which is due according to the return and required to be paid under rule 11 of Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, has not been paid;
You are hereby directed to pay the sum of Rs. ( in words Rupees copy ) into the Treasury forthwith and to produce the receipted of the chalan in proof of payment before me within three days of the date of payment failing which the said sum of Rs. ____ ____ will be recoverable from you as arrears of land revenue.
Seal Place Date Signature Profession Tax Officer ?
* Strike out whichever is not applicable.?.
6.1In Form VI appended to principal rules, for the brackets, words, letters and figures ?(i) Less than Rs. 400
(ii) Rs. 400 or more, but less than Rs. 500.
(i) Rs. 500 or more, but less than Rs. 600.
(iv) Rs. 600 or more, but less than Rs. 800.
(v) Rs. 800 or more, but less than Rs. 1000.
(vi) Rs. 1000 or more, but less than Rs. 1200.
(vii) Rs. 1200 or more, but less than Rs. 1500.
(viii) Rs. 1500 or more.?
the brackets, words, letters and figures;
2(i) Upto Rs. 2500
(ii) More than Rs. 2,500 or more but upto Rs. 3,500
(i) More than Rs. 3,500 or more but upto Rs. 5000
(iv) More than Rs. 5000 or more but upto Rs. 10000
(v) More than Rs. 10000.? Or more.
shall be substituted.
By order and in the name of the Governor of Maharashtra.
SHASHANK MATHNE, Officer on Special Duty to Government