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TERTZTR I T ARAFER o AEH,
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FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 21st August 2014.
NOTIFICATION ManarasHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS Acr, 1975.
No. PFT-2014/CR-38/Taxation-3.—In exercise of the powers conferred by the proviso to sub-section (3) of section 6 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975), the Government of Maharashtra, hereby exempt in the public interest, with effect from the 26th June 2014 the late fee, to the extent specified in column (d), in respect of returns, specified in column (c) of the Schedule appended hereto, by the class or classes of employers specified in column (b), subject to the conditions mentioned in column (e) of the said Schedule.
SCHEDULE Sr. Class or classes Returns eligible Extent of Conditions No. of employers for exemption exemption @ (b) (c) @) (e)
(1) Employers who Returns of which Whole of the Returns specified in have obtained new registration.
(2) Employers whose Registration Certificate has been cancelled and has been restored subsequently by the order of the appellate authority or any court.
Employers who could not upload the returns due to technical difficulties of the automation system of the Sales Tax Department of Maharashtra.
(&)] due date fall at any time, upto the end of the month, in which registration is granted to the employer or the status of the employer is shown as, “Active” on the web site of the Department of Sales Tax, as the case may be.
Returns whose due date fall between the date of issuing of the registration cancellation order and date of passing the registration restoration order.
Returns whose due date fall during the period when the technical difficulties of the automation system of the Sales Tax Department of Maharashtra existed.
late fee payable, in respect of the returns specified in column (c).
‘Whole of the late fee payable in respect of the returns specified in column (c).
‘Whole of the late fee payable in respect of the returns specified in column (c).
column (c) shall be filed on or before the due date for the period of return, containing the date of grant of registration or the status of the employer is shown as, “Active” on the web site of the Department of Sales Tax, as the case may be.
Returns specified in column (c) shall be filed on or before the due date for the period of return containing the date of restoration order passed by the appellate authority or any court.
(a) Commissioner or an officer designated by him should have been satisfied that due to technical difficulties of the automation system of the Sales Tax Department of Maharashtra certain class or classes of employers could not upload returns specified in column (¢).
¥ T I T SR W AR-F, FTE IR, R00%/HE Jo, Wh 138
SCHEDULE—Coneld.
®) @) d) (@)
(4) Employer of a proprietary concern* whose proprietor dies.
(6) Employers who were covered under any of the class or classes specified at Sr. No.(1) to (4) above upto the date of publication of this notification.
Returns of which due date falls on or immediately after date of the death of the proprietor.
Returns which were due during the period starting from 26th June 2014 and ending on the date of publication of this no‘tification and which are filed after the date of publication of this notification.
Whole of the late fee payable in respect of the return specified in column (c).
‘Whole of the late fee payable in respect of the returns specified in column (¢).
(b) Returns should have been filed within the period to be specified by the Commissioner of Profession Tax.
(a) Returns specified in column (¢) should have been filed within one year from the end of the period of return during which the proprietor dies.
(b) The legal heir of the deceased proprietor should have filed an application for cancellation of registration before uploading the return specified in column (c).
Returns specified ‘in column (c) shall be filed on or before the due date for the period of return containing the date of this notification.
Note: (1) The Commissioner of Profession Tax is empowered to issue guidelines, from time to time, providing details and the procedure for granting exemption from payment of late fee, under this notification.
(2) In case of employers, who have either paid the late fee or have adjusted the late fee against the refund for any of the returns, as the case may be, covered by this notification, then refund or adjustment of such amount shall not be permitted.
By order and in the name of the Governor of Maharashtra, O. C. BHANGDIYA, Deputy Secretary to Government.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJT SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVL