v 3 ] 4 il S s TRy I W R A . THIE/THAR/ATSY-33/005-0¢ —_— STHTEROT wiftepe g IEFAT, W 1, R0OE/ATMA 4, TIh Y]R¢ @ HHET T GIEel HYTATHIST AT WIS ATes I HHIS et e HEAT AT x ) werTe farEe™ afufEn @ TS W See TRy @ Hee et Enczicas Py WA R00% =T HERTE ATUTTAH i R9.—HeRZ 57 AadE AR Srsiifareht & Hish=ar AeRier Y sffafEm, zwazvqmawrzfi’rg‘rmn o sifufa. iR ¥ | 008 TSl HFHIE TSI FHeT fGeen TR faamtsear 2t an. fim, TERTZ, B, Ferelt = =y ferm. WA 008 W1 WEWTE Afufraw wHiw Qw. (T e S ey ¢ TeRT e v feAieh & 7 008 At wem ufas o sufEm.). TERTE T5A G, AR, ASE®T T AG=a1 qadier H afufram, 20w A aroTEt YR HYvATHET sfafaE. e, AT A eier FESHE, TeRTS I ST, SN, S o Hieh=al FiEdiet Y ST, 2Ry ATHE SOE GUROT FOT T AT wanarelt, TR TR e 9w, AR, @it st s i R — Re T SUMEHR, HERTSE T SAG9TE, SR, TSIl o Ah=a1 AR Fer . N (FUROM) Sfafam, 008, 37 =M. T AR—3E (283) [ Brma: sud g.00 | WY TERTE ST I, TR, F &, R008/A9M@ 24, T 236 [wrrar TR T R, HERTE TSH AU, SR, STSITEeh! o Heh=a1 Fieiet o Safam, o mfi 2Rk AT STSeieaT ST T Tars, JEIer ST SRaer FHoam Jge AT zm xamvflré: it feieh { ulirer 008 UGH A FIUATT STET STHEAT AHVAT J9eT — (e 3 TR HEETE, TR, ATATIHT T FAHaqT qrater BT Gt et Eicnico Rt TR T @) ®) )] . ks ' >
2. AAER T TR fesfao— 1&\ Seie A e fehar T —
(37) R4o0 THAR 3faeh =TEl. IR ATEL @) R,bo0 TUERT S W 3,400 T =er T Ro. e Y (F) 3400 TR JAfF W 4,000 TG grmer w3 230, e e 5
(8) 4,000 FUAGA 3Ifereh I 20,000 A A A S T ; G Re,oe WG AT TR T 3,400 B H G T oA A 1—
(37) WeER AfEAT BT TTAET TIH Q00 ; Ar—- @) eEr Hie= i T 3oo. R (e fafu = enfor wifmfaez = R TEIT ; @ e EEE T dEe Wedr R o HeATR, FAgl A@Mred, [aHnmores o I HeArR T ER| 3¢ - %, QU = RWUE = i R¥]
2. TR VT YT, FRTER, § &, R008/ATNE 24, T R3¢ TS TH— ]
3. ®) e ) FE R ) 3 [
(3) o sfufrm, R3¢ o Higol ere uste, fomr uste o weew st @i fruiRes, 7. &1, o, AT 328, uste, el dSHE WA ST T ; @) orec, SO 9 SR (A1 SEEE ST TR HUEE] e wEfee Fee TRE SR ) (F) TS TERS FARER (AN SN =T TR FoEE] i wAfee e T FAER AeE) 5 ST @m e G T R R, oA S TR A I A e e AT A (a1) ol wifeen (fafraee) efafm, juR e T eTeiedr e WEE @) (u) whrf dfr () sfafam, 2]UE I AT Tt A | SR WS (FF) @ SRS T HeTee st (Remisiers).
(37) STEH FACEK ; (@) UHT SNIET HH! THE TIAGT HTS FEGEAME S TR TS, FAH e BRI Hot sfufEE, (juE s ARl e 2]%R W SATEAT SHAHI S AR =i AT (IMEA AR el STdie @ ffr). T T R,400. TEA FIT R,400. T TR R,400. T T 3,400 TEEA T ,4oo. TEA T 3,400. TEE T 3,400,
28. [wrr e WETEZ I ITATA, TR, § W, 008 /AT 4, T 233¢ ST TH— =T
3. i FE ) ®) () TALHTOT. T AT AT “ werer ? T TR [T AT ST T Hu=iea] e SR T AT WERTE IS @I AR S ST FHEE STHOIR AL (@) " [ e ffew o wom fafrerr CIEEA JUATT A AHEEFE o uferEE 5 @) 3 Fore oA e st e swfer st aimedier @ sEaE (== ASTIR) STHOT=AT =areftean areeier GRATHTOT (—
(31) wras, iR, s, sfed sfr R [Hi Ferr (SRR i) TTEA] , WAER, areerE /M, BEIfEETSR (FrEfass =mes), A, TeheTeh ST e SPMEROTRT ; azamet 59 3,400, @)+ FAER (YR anfew), FHfd (). @ T ,000. TERTE Heoafad & afufrm, Roox wreft HfrTm, R34S WIeh vt Seret s, e forspiedt foban W e Sotaren— (Th) T 4 TR fefan et et ame ; [HEA T R,000. (@) T}y wnEiET s T TEA T 3,400. PR AT, 1% ¢ T =T S A, | A AR FHAF ¢ WA GEHERT T FAA BREFI FEEAE. T S 2 400, wrTEw] HERTE T IMATA, STETERIT, | &, 008/3VTE U, T 233¢ 289 ST TH— =, .. (?) SR = FET X ® (3) R¥e TaE s, 2o, (37) (=) ® ?) WIS GHEM T SRAGT ST, 22w AN STECTeal ST Sqiean ST A q S AL F. ¢ WA wHEA FLOATE AT AHA R SR Ffufaame R e, SR ST SEATA TRy Sel—
(37) T R Frpert oot T8 TSl I 2,000, @) Sven eifus wHE fEE et AN 5 A T R,000. () YT ST e R Forer IR FTEA T R,400. STEAT ST Heg geh T SRETTT FfufTam, Ry¥e @A) ST e O T S AR w. ¢ we A FRUAT A A 3, SRS sfuframrre s FeavmEmt et ST . TR ST e, Sd—
(31) FoTE FHER PR SR T8 @ T yoo. (@) srden sifs FHER FEFa @ w9 %000, eI AR ; () e Sfue HeER fge Feet . WE T 3400, AT fefaT 379 SeRreAT Hretshen e wieATRE AU JoT=ar THeey STATHE U e W F% AR TSIV SraerEl seret wrers/aer . reAfaT=aT e ; AR T ,000. Fifett e o=, e i et HTATOR TEA T R,400. - y 1 8¢ TERTZ VITHA AU, FATARTT, | &, R008/ANTE 4, Th ¢ ST TH— ] [wrr R B =RATEn S () ®) (%) aer =T, fomge foavs ; (W) Hrer FrferErs, aiws gurE, ded VTS, ARG SR, o7 grerdd TR/ AT T
(8) @& wspra ferpanlt =t =merfeom=an/ HOT=AT A
2. TaEferd AT Ugtel/ fegier/ et i nfor deror /TR T T AT A Hiers (Frar 12ar) ; R A R e fwh o gag e SR SHfuf, 2% ¢ Ted SATEAT SHeamHT sl et geet o feeme dder Fre. %3, TSI feRa HiEe HEA, auRAr Ao fher A AR A A A e HUAT ST ARTHEAT AT, HER aeA Sfafram, 23ee Y AT IACAT RAFITE ¥R, el M FHIVTHET AT Gt Sei= TRerT fefel e RO FT A ST e, —
(37) foam wrorEr =@, s e R HEdE, TEARTE () HOTAE Sl wErE e, e g AEAEE () (TF) A% (37) 7eA HAere Fere=n A AR HA=Tg e () TTAAIERY fha S ST HE i AEAEE W, AT ATECe YehihgT 39 BIUTRT U1 L ST R,400 TR ATHF T 2y, Hag "eEwr wfufEy, iR¥s =R eEEs 2T ST T =HR. 2y faedhe arefom = s e dwen THE T 3,u00 ¥ =T | A L@ T 3,400, fig s FEaT (SR TR TS wrT ] TERTE T AT, FER, A W, R008/ATME Ry, T 2%¢ 26 SR TH—
3. e @ A W (®) ) (3) ;::‘?:' Q6. TERTZ W W sufTEm, g ererd il e AT AR SPeAr AHCA e FROTAT FEHHT Te— (Teh) T WA T I T 3,400 ;F (3F) e TR FREE o G R T T 400 ' 4 () Foreer TrETERTer T G T 94, (9R) T U FEwRT R REAE T Yoo. (qre) o’ W (), @EF), @) T (FR) R TS 7 Feredl IR T WER s A T gbo. wue T . FF ST fatremE StufiEE, %] med te. T FETH S AT HT THA T R,400. s 2. O SR, qRuE SR ARl RO
2. eI J IV ST, SR fERar St SO T T T ,400. 3%, FIUETE SAAHR, SR a1 St FHom=ar ; ey weeen (7 Al e et 1 %R = s, )37 ST AUR HOAT ST <. TIEA oo. STt foaT ) He TR o i . Ro. VAR WM, SR fRaT SR =T e TER T T ,U00. W" e T " W’*W r/ o HERT Y 0, m, W W, ROOE/ATME R4, Tk R’ [T =R SR T | 3136 R S AT T ®) ®) ®) AT I T 2,400, Y .1 YT PR AU Pofel TS T, AT SFTGAT THE 1 Sifyer A TETET SR WHE AT S SHE T S, ‘i 1 SR STl S faffie Sherer ST HHe S e e A =~ & Ao, & TR S A 26 (FR) o HR] SRR AL ‘i AT R —ITTGEEAT IS ¢ ST FAISTHIhIeT Hrie aurear « fersh féha @edrean ; : FARTAIR ” SHAHE T SAEUATT FSA. TR ST SATI=ATEAT ST, Hfet a9 " THA T, AT FET G T R,000 TAFT IFHA. « W 3etreret ” fear i “ fashiel Selielet ” a1 VISR, WS Hogaidgd &Y Jfufam, 003 7 73 ‘ o ST et A feeiel e i otd STt 7. ;;“:" i . \' f ? \ o ,\/‘\/;’“ 1 i < 2 4 IFT T qFOIE, T - Mah. XVIof
1975. HEWR(E IAHA ITSTaA STATTROT e v THAT, H 4, 00E/ATA fu, IH 2]IR¢ A HHE WU HTEe HIUATHTE A1 HRTET A TS HAE e A HET HATS ey s s @ Ui e e sy 7 dee fafe anfin foeft 7 = frwrTwe st fadad (FUSft sETR). In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2006 (Mah. Act No. XVII of 2008), is hereby published under the authority of the Governor. 4 By order and in the name of the Governor of Maharashtra, A. M. SHINDEKAR, Secretary to Government, Law and Judiciary Department. MAHARASHTRA ACT No. XVII OF 2006. (First published, after having received the assent of the Governor in the “Maharashtra Government Gazette”, on the 5th May 2006.). An Act further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. WHEREAS it is expedient further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, for the purposes hereinafter appearing ; it is hereby enacted in the Fifty-seventh Year of the Republic of India as follows :— %
1. This Act may be called the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2006. (3%3) AT B0 [ fma : 38 %.00 ] r fmed . T/ THIAR/AEY-33%/R008-0¢ Short title. I Substitution of Schedule T of Mah. XVI of 1975. “SCHEDULE I (See section 3) TERTE VITHA YA, T, H &, R00&/ATM R4, T RIR¢ [T =t
2. For Schedule I appended to the Maharashtra State Tax Mah. on Professions, Trades, Callings and Employments Act, 1975, XVIof the following Schedule shall be substituted and shall be ' deemed to have been substituted with effect from the 1st April 2006, namely :— Schedule of rates of tax on professions, trades, callings and Salary and wage earners—Such persons whose monthly salaries or wages,—
(a) do not exceed rupees 2,500
(b) exceeds rupees 2,500 but do not exceed rupees 3,500 ;
(c) exceeds rupees 3,500 but do not exceed rupees 5,000
(d) exceeds rupees 5,000 but do not exceed rupees 10,000;
(e) exceeds rupees 10,000
(a) Legal Practitioners including Solicitor and Notaries ;
(b) Medical Practitioners- including Medical Consultants and Dentists ; (¢) Technical and Professional Consultants, including Architects, Engineers, R.C.C. Consultants, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants ; (@) Chief Agents, Principal Agents, Insurance Agents and Surveyors and Loss Assessors registered or licensed under the Insurance Act, 1938, U.T.I. Agents under U.T.I. Scheme, N.S.S. agents under postal scheme ;
(e) Commission Agents, Dalals and Brokers (other than estate brokers covered by any other entry elsewhere in this Schedule) ;
(f) All types of Contracts (other than building contractors covered by any other entry elsewhere in this Schedule); and
(9) Diamond dressers and diamond polishers, having not less than one year's standing in the profession. Nil. 60 per month. 120 per month. 175 per month employments. Serial No. Class of Persons Rate of tax @) ) Rs. 2,500 per annum, to be paid in the following manner :—
(a) rupees two hundred per month except for the month of February;
(b) rupees three hundred for the February. month 2,500 per annum. of 1 1 : s | W @] HERTE G T, L, § W, R008/ATE R4, I 2]R¢ %% i (&) @ @) ’ %
3. () Members of Association recognised 2,500 per annum. b T40f under the Forward Contracts (Regu-
1962. lation) Act, 1952;
(b) (i) Member of Stock Exchanges recog- 2,500 per annum. 420f nised under the Security Contracts ]
1956. (Regulation) Act, 1956 E (ii) Remisiers recognised by the Stock 2,500 per annum. ' J Exchange ; |
4. (a) Building Contractors ; .. 2,500 per annum. "
(b) Estate Agents, Brokers or Plumbers, 2,500 per annum. having not less than one year's standing - in the profession. - 5. Directors (other than those nominated by 2,500 per annum. Government) of Companies registered fi 1915gf under the Companies Act, 1956, and i Banking Companies as defined in the [ 1‘9“4‘;f Banking Regulation Act, 1949. b
Explanation.—The term ‘ Directors’ for the i purpose of this entry will not include the persons who are Directors of the companies whose registered offices are situated outside the State of Maharashtra and who are not residing in the State of Maharashtra.
6. (a) Bookmakers and Trainers licensed 2,500 per annum. by the Royal Western India Turf Club Limited ;
(b) Jockeys licensed by the said Club. .. 2500 per annum.
7. Self-employed persons in the Motion Picture Industry, Theatre, Orchestra, Tele- P vision, Modelling or Advertising Industries, - as follows :— ! (a) Writers, Lyricists, Directors, Actors and 2,500 per annum. 1 Actresses (excluding Junior Artists), Musicians, Playback Singers, Camera- § men, Recordist, Editors and Still-Photo- n o o graphers ;
(6) Junior Artists, Production Managers, ~ 1,000 per annum. Assistant Directors, Assistant Recordists, { Assistant Editors and Dancers. I Mah, 8 Dealers registered under the Maharashtra gt Value Added Tax Act, 2002, or Dealers registered only under the Central Sales ok
1956. Tax Act, 1956, whose annual turnover of ~ f sales or purchases,— |
(i) is rupees 25 lakh or less .. 2,000 per annum. /
(ii) exceeds rupees 25 lakh .. 2,500 per annum. g T A3 Iy I ! b HERTE JITHA A0S, ST, H W, J008/39TE 24, I 1] [wrT @me
(1) 2) ®)
10. Occupiers of Factories as defined in the 2,500 per annum. Factories Act, 1948, who are not covered by entry 8 above.
(1) (A) Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948, where their establishments are situated within an area to which the aforesaid Act applies, and who are not covered by entry 8— Such employers of establishments,—
(a) where no employee is employed 1,000 per
(b) where not exceeding two 2,000 per employees are employed ; t
(c) where more than two employees 2,500 per are employed. (B) Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948, where their establishments are not situated within an area to which the aforesaid Act applies, and who are not covered by entry 8. Such employers of establishment,—
(a) where no employee is employed ; 500 per
(b) where not exceeding two employees 1,000 per are employed ;
(c) where more than two employees are 2,500 per employed.
(2) Persons owning/running STD/ISD 1,000 per booths or Cyber Cafes, other than those owned or run by Government or by physically handicapped persons ;
(3) Conductors of Video or Audio Parlours, 2,500 per Video or Audio Cassette Libraries, Video Game Parlours ;
(4) Cable Operators, Film Distributors . . 2,500 per
(5) Persons owning/running marriage halls, 2,500 per conference halls, beauty parlours, health centres, pool parlours;
(6) Persons running/conducting coaching 2,500 per classes of all types. annum. annum. annum. annum. annum. annum. annum. annum. annum. annum annum. W 8] TERTE YA (A0, AT, H 4, R00E/AVTE W, b R3¢ 3YE ) (2) 3) 11 Owners or Lessees of Petrol/Diesel/Oil 2,500 per annum. Pumps and Service Stations/Garages and Workshops of Automobiles.
12. Licensed Foreign Liquor Vendors and 2,500 per annum. employers of Residential Hotels and Bom. : LXXIX Theatres as defined in the Bombay Shops ' of and Establishments Act, 1948. 1948, ‘ 590of 13, Holders of permits for Transport Vehicles [ granted under the Motor Vehicles Act, 1988, ’ which are used or adopted -to be used for hire or reward, where any such person holds permit or permits for,—
(a) three wheeler goods vehicles, for each 750 per annum. such vehicle;
(b) any taxi, passenger car, for each such 1,000 per annum. vehicle ; () (i) goods vehicles other than those 1,500 per annum. covered by (a@); 5
(ii) trucks or buses for each such vehicle : 1,500 per annum. ? Provided that the total tax payable by a > holder under this entry shall not exceed [ rupees 2,500 per annum. Bom. 14. Money-lenders licensed under the Bombay 2,500 per annum. Money-lenders Act, 1946.
1947.
15. Individuals or Institutions conducting 2,500 per annum Chit Funds. Mah, 16. Co-operative Societies registered or deemed of to be registered under the Maharashtra 1961, Co-operative Societies Act, 1960 and engaged in any profession, trade or calling,—
(i) State Level Societies .. 2,500 per annum. , : (if) Co-operative Sugar Factories and 2,500 per annum Spinning Mills;
(iii) District Level Societies .. 750 per annum. i (iv) Handloom Weavers Co-operative 500 per annum. Societies ; () All other Co-operative Societies not 750 per annum. covered by clauses (i), (i), (iii) and
(iv) above. ER1C) HERTE ITEA AU, ST, W W, 008/A9ME L4, 7 LR¢ [smT s &%) @) &)
17. Banking Companies, as definded in the 2,500 per annum. 100f Banking Regulation Act, 1949. 1949.
18. Companies registered under the Companies 2,500 per annum. :9‘752 Act, 1956 and engaged in any profession, 4 trade or calling. '
19. Each partner of a firm (whether registered 2,500 per annum. A : or not under the Indian Partnership Act, 1932, . 1932) engaged in any profession, trade or calling.
20. Each Co-parcener (not being a minor) of a Hindu Undivided Family, which is engaged in any profession, trade or calling. 21, Persons other than those mentioned in any of the preceding entries who are 2,500 per annum. 2,500 per annum. engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the second proviso to sub-section (2) of section 3.
Note 1.—Notwithstanding anything contained in this Schedule, where a person is covered by more than one entry of this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his case. This provision shall not be applicable to entry 16(iv) of the Schedule.
Note 2.—For the purposes of Entry 8 of the Schedule, the Profession Tax shall be calculated on the basis of the “turnover of sales or purchases ” of the previous year. If there is no previous year for such dealer, the rate of Profession Tax shall be Rs. 2,000. The expressions “turnover of sales” or “turnover of purchases ” shall have the same meaning as assigned to them, respectively, under the Maharashtra Value Added Tax Act, 2002. ”. - Mah. e IX of N”
2005. €