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Section 23: Recovery agent to maintain an account of recovery of tax

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

Every recovery agent shall maintain proper accounts of the tax, interest and penalty recovered by him. He shall also maintain a register in Form XV.

[1][23 A. Officers appointed from the Transport Department.-

(1) The Officers of the Transport Department appointed for the purpose of the Act shall maintain proper accounts of registration, amendment and cancellation of Enrolment Certificates, levy of tax, imposition of interest and penalty, collection and recovery of tax, deposit of the tax into Government treasury and matters incidental and ancillary thereto.

https://mahagst.gov.in/en/recovery-agent#_edn4 https://mahagst.gov.in/en/recovery-agent#_edn5 https://mahagst.gov.in/en/recovery-agent#_ednref1 https://mahagst.gov.in/en/recovery-agent#_ednref2 https://mahagst.gov.in/en/recovery-agent#_ednref3 https://mahagst.gov.in/en/recovery-agent#_ednref4 https://mahagst.gov.in/en/recovery-agent#_ednref5 https://mahagst.gov.in/en/officers-appointed-transport-department#_edn1

(2) The said Officers shall maintain registers in Form XV-A, XV-B and XV-C. A copy each of the extracts of these registers shall be submitted to the Commissioner within fifteen days from the end of each month.]

--------------------------------- [1] Inserted by G.N. No. PFT. 1105/CR/122/Taxation-3, dated 3.11.2006

CHAPTER IV

Where this provision sits

ActMaharashtra Profession Tax Rules, 1975
Section23
Marginal noteRecovery agent to maintain an account of recovery of tax
JurisdictionState of Maharashtra
StatusIn force as published by the source

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