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Section 24: Shifting of place of work

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

(1) If the holder of a certificate of registration or a certificate of enrollment in one area shifts his place of work to another area, he shall within fifteen days of such shifting, give notice thereof to the prescribed authority from whose office the [1][certificate was issued] and shall at the same time, send a copy of such notice to the prescribed authority exercising jurisdiction over the area to which the place of work is being or has been shifted.

(2) With effect from the commencement of the month immediately succeeding that in which notice is given, the prescribed authority having jurisdiction over the area to which the place of work has been shitted shall exercise all powers and discharge all functions pertaining to the determination and recovery of tax, and matters ancillary thereto, in respect of the sender of such notice.

----------------------------------- [1] Substituted by G.N.F.D. No. PFT. 1076663/RES-10 dated 20.11.1976.

CHAPTER V

Where this provision sits

ActMaharashtra Profession Tax Rules, 1975
Section24
Marginal noteShifting of place of work
JurisdictionState of Maharashtra
StatusIn force as published by the source

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