(1) A person liable to pay tax, not being a person specified in entries 10, 11, 13, 14, 16 and 19 in Schedule I, shall make payment of the tax within the period specified in sub-section (2) of section 8 by paying the requisite amount into the treasury. Every payment shall be accompanied by a challan [2][MTR-6] which shall consist of three parts marked ‘for the Profession Tax Officer’, ‘for the Treasury’ and ‘for the Payer’ respectively. The person making payment under this sub-rule shall fill in all the parts of 2[MTR-6] and shall present the Form alongwith the amount of tax at the treasury. The part of the Form marked ‘For the payer’ shall be returned to the tax payer, duly receipted. The part marked ‘For the Profession Tax Officer’ shall be forwarded by the treasury to the prescribed authority.]
(2) (i) The person specified in column 2 of the Table in rule 22 shall deposit the tax, interest and penalty (if any) with the respective Collecting Agent specified in column 1 of the said Table within the period specified in sub-section (2) of Section
8. Such payment shall be accompanied by a challan in 2[MTR-6] duly filled in by the tax payer. The Collecting Agent shall return to the tax payer the duly receipted part marked [3][‘For the payer’ and] shall credit the collection of tax, interest and penalty (if any); into the treasury and forward the part marked [4][‘For the Profession Tax Officer’] to the officer mentioned in clauses (ii) and (iii) in the manner prescribed in the said clauses. The part marked “For the treasury” shall be retained by the Collecting Agent.
(ii) The Collecting Agent specified in column 1 of entry (1) in the Table in rule 22 shall credit into the treasury under a chalan in 2[MTR-6] duly filled in except [5][*****] on or before the 10th of each month, the amount of tax, interest and penalty (if any) collected by him during the preceding month and shall send to the officer specified in this behalf by the Commissioner a copy of the receipted chalan for the said payment and an account in Form X of such payments along with the part of [6][MTR-6] marked “For the Profession Tax Officer”, [7][***] in respect of all the taxpayers whose tax he has deposited into the treasury under the chalan.
(iii) The Collecting Agents specified in column of entries (2), (3), (4) and (5) the Table in rule 22 shall credit the received by them to the treasury without undue delay and at any rate within two days of the receipt of the amount by them from the tax payer, and shall send to the officer specified in this behalf by the Commissioner, a copy of the receipted chalan for the said payment and an account of such payments in Form X alongwith the [8][part of [9][MTR-6] marked “for the Profession Tax Officer”.]
--------------------------------- [1] Substituted by G.N.F.D., dated 1.2.1979.
[2] These words were substituted for the words “Form VII” by G.N.F.D. No. PFT- 1011/CR11/Taxation-2, dated 31.1.2011.
[3] Substituted by G.N.F.D No. PFT. 1076/663/RES-10, dated 20.11.1976 [4] Deleted by G.N.F.D No. PFT. 1087/74/Taxation-1, dated 1.2.1979.
[5] Deleted by G.N.F.D No. PFT. 1087/74/Taxation-1, dated 1.2.1979.
https://mahagst.gov.in/en/payment-tax-persons-other-employers#_edn1 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_edn2 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_edn3 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_edn4 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_edn5 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_edn6 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_edn7 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_edn8 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_edn9 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_ednref1 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_ednref2 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_ednref3 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_ednref4 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_ednref5 [6] These words were substituted for the words “Form VII” by G.N.F.D. No. PFT- 1011/CR11/Taxation-2, dated 31.1.2011.
[7] Deleted by G.N.F.D No. PFT. 1087/74/Taxation-1, dated 1.2.1979.
[8]Substituted by G.N.F.D No. PFT. 1087/74/Taxation-1, dated 1.2.1979.
[9] These words were substituted for the words “Form VII” by G.N.F.D. No. PFT- 1011/CR11/Taxation-2, dated 31.1.2011.