[2][(1) (a) A person having experience of working as a Licensed Small Savings Agent with the Directorate of Small Savings, Maharashtra State, Mumbai, for continuous period of not less than 2 years and not being a defaulter under the Act; or (b) an unemployed woman who has completed her education upto the Higher Secondary level, may apply for appointment as an authorised recovery agent to the Commissioner or the Officer duly authorised by him having jurisdiction over the area in which the place of residence of such person is situated (hereinafter, in this chapter, referred to as “the Appointing Authority”) in Form XIVA, alongwith the security in the form of National Savings Certificate of Government Treasury Bond or Bank Guarantee amounting to rupees 10,000.
[3][(1A) Any officer or person below the rank of the Profession Tax Officer appointed by the State Government under paragraph (iii) of clause (a) of subsection (1) of section 12 of the Act, having been in service for a continuous period of not less than one year, may apply for appointment as the recovery agent to the Commissioner or the officer duly authorised by him having jurisdiction over the area specified by the State Government for the purposes of clause (b) of subsection (1) of section 12 of the Act, in Form XIV A.]
https://mahagst.gov.in/en/payment-tax-persons-other-employers#_ednref6 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_ednref7 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_ednref8 https://mahagst.gov.in/en/payment-tax-persons-other-employers#_ednref9 https://mahagst.gov.in/en/action-default-enrolled-person#_edn1 https://mahagst.gov.in/en/action-default-enrolled-person#_edn2 https://mahagst.gov.in/en/action-default-enrolled-person#_ednref1 https://mahagst.gov.in/en/action-default-enrolled-person#_ednref2 https://mahagst.gov.in/en/recovery-agent#_edn1 https://mahagst.gov.in/en/recovery-agent#_edn2 https://mahagst.gov.in/en/recovery-agent#_edn3
(2) The Appointing Authority shall, on satisfaction as to the qualifications and the ability of the applicant to work as a recovery agent, grant him the authorisation certificate in Form XIVB the recovery agent violates any of the conditions stated in Form XIVB, the provisions of the Act, rules or the instructions given by the Profession Tax Authorities, the Appointing Authority may suspend or cancel the authorisation, after giving him a reasonable opportunity of being heard.
(3) An authorised recovery agent shall have power to visit, at all reasonable times, only those places which are assigned to him by the authority, under whom he is working, and to make inquiries pertaining to the liability of, and also the amount of tax, interest and penalty, due from the enrollee or a person or persons available at the address. An authorised recovery agent shall agent shall always carry his authorisation certificate and Identity Card and produce them, at the time of visit, before the enrollee or a person or persons available at the said address.
[4][Provided that, any officer or person appointed as recovery agent under sub-section (1A) shall have power to visit, after the office hours and on public holidays only those places which are assigned to him by the authority under whom he is working.]
(4) The Recovery Agent shall collect the amount of tax, interest and penalty due from the enrollees or the person or persons only by account payee cheque, demand draft or pay order and deposit it along with challan in [5][MTR-6] in the Government Treasury within two days, excluding the Bank holidays, from the date of receipt thereof.]
------------------------------------ [1] Chapter III inserted by G.N. No. PFT. 11.01/C.R. 25/Taxation-23, dated
30.3.2002.
[2] This sub-rule (1) was substituted by G. N. F. D. No. PFT. 11.02/CR- 60/2002/Taxation-3, dated 10.5.2002.
[3] Inserted by G.N.F.D. NO. STR. 1104/CR-66A/Taxation-1, dated 5.1.2005.
[4] Inserted by G.N.F.D. NO. STR. 1104/CR-66-A/Taxation-1, dated 5.1.2005.
[5] These words were substituted for the words “Form VII” by G.N. No. PFT- 1011/CRI/Taxation-2, dated 31.1.2011.