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Section 21: Action for default by an enrolled person

Maharashtra Profession Tax Rules, 1975State Rules of Maharashtra · 1975

[1] [******] If a person liable to pay tax has [2][*******] failed to get himself enrolled, then without prejudice to the action that may be taken against him under sub-section (5) of section 5, the prescribed authority shall after giving that person a reasonable opportunity of being heard and after such inquiry, as may be deemed fit, or otherwise, assess the tax due to the best of his judgment and serve on him a notice of demand in Form XIV to pay the tax within fifteen days of the receipt of the notice. Notice of hearing in such case shall be issued by the prescribed authority in Form XIII. The notice under sub-section (6) of section 5 in respect of persons liable for enrolment shall also be in Form XIII.

--------------------------------- [1] Sub-rule (1) was deleted by G.N.F.D. No. 1081/83-RES-10, dated

28.10.1982, and sub-rule (2) renumbered as Rule 21.

[2] Deleted by G.N.F.D., dated 20.11.1976.

[1][CHAPTER III-A RECOVERY AGENTS

Where this provision sits

ActMaharashtra Profession Tax Rules, 1975
Section21
Marginal noteAction for default by an enrolled person
JurisdictionState of Maharashtra
StatusIn force as published by the source

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