The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
State Act of Maharashtra · Act 16 of 197541 provisions
The enactment
| Type | Act |
|---|---|
| Citation | Act 16 of 1975 |
| Year | 1975 |
| Jurisdiction | State of Maharashtra |
| Ministry | Govt of Maharashtra |
| Status | In force as published by the source |
| Provisions published | 41 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent, commencement and duration.
- Section 2 Definitions.
- Section 3 Levy and charge of tax.
- Section 4 Employer's Liability to deduct and pay tax on behalf of employees.
- Section 4A Restricted liability to pay tax.
- Section 4B Liability to deduct and pay tax in certain cases.
- Section 4C Collection and payment towards tax.
- Section 5 Registration and Enrolment.
- Section 6 Returns.
- Section 7 Assessment and collection of tax.
- Section 7A Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain.provisions of rules made thereunder
- Section 8 Payment of tax.
- Section 9 Consequences of failure to deduct or to pay tax.
- Section 10 Penalty for non-payment of tax.
- Section 10A Special provision regarding liability to pay tax in certain cases.
- Section 11 Recovery of tax.
- Section 11A Special powers of Profession Tax Authority for recovery of tax as arrears of land revenue.
- Section 12 Authorities for implementation of the Act.
- Section 12A Determination of certain disputed questions.
- Section 13 Appeal.
- Section 14 Revision.
- Section 15 Rectification of mistakes.
- Section 16 Accounts.
- Section 17 Special mode of recovery.
- Section 18 Production and inspection of accounts and documents and search of premises.
- Section 19 Refund of excess payment.
- Section 19A Interest on amount of refund.
- Section 19B Interest on delayed refund.
- Section 20 Offences and Penalties.
- Section 21 Offences by companies.
- Section 22 Power to transfer proceedings.
- Section 23 Compounding of Offences.
- Section 24 Powers to enforce attendance etc.
- Section 25 Bar to proceedings.
- Section 26 Power to delegate.
- Section 26A Power to collect statistics.
- Section 27 Power to make rules.
- Section 27A Exemption.
- Section 28 Amendment of certain enactments.
- Section 29 Grants to local authorities for loss of revenue.
- Section 30 Amounts to be paid into the Fund established under the Maharashtra Employment Guarantee Act, 1977.
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