Section 3: Levy and charge of tax.

The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.State Act of Maharashtra · Act 16 of 1975

(1) Subject to the provisions of article 276 of the Constitution of India and of this Act, there shall be levied and collected a tax on professions, trades, callings and employments for the benefit of the State.

(2) Every person [including limited liability partnership, registered under the Limited Liability Partnership Act, 2008 (6 of 2009) but] [excluding firms (whether registered under the Indian Partnership Act, 1932 (9 of 1932), or not) and Hindu undivided family] engaged [actively of otherwise] in any profession, trade, calling or employment and falling under one or the other of the classes mentioned in the second column of Schedule I shall be liable to pay to the State Government the tax at the rate mentioned against the classes of such person in the third column of the said Schedule:

Provided that, the tax so payable in respect of any one person shall not exceed [two thousand and five hundred rupees] in any year:

Provided further that, [entry 21] in Schedule I shall apply only to such classes of persons as may be specified by the State Government by notification in the Official Gazette, from time to time.

[Provided also that, a person who is liable to pay tax has remained un-enrolled; then, his liability to pay tax under this section for the periods for which he has remained so un-enrolled shall not [exceed:

(a) four years, in case where certificate of enrolment is granted on or after the 1st April 2017,

(b) eight years, in any other case, from the end of the year immediately preceding the year in which certificate of enrolment has been granted, or the year in which the proceeding for enrolment is initiated against him, whichever is earlier.]]

[(3) Notwithstanding anything contained in the third proviso of sub-section (2), where an application for enrolment is filed between the 1st April 2016 and 30th September 2016 or is pending on the 1st April 2016, the liability to pay tax under this section for the period for which he has remained so un-enrolled shall not be for any period prior to the 1st April 2013.]

Where this provision sits

Act	The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Section	3
Marginal note	Levy and charge of tax.
Jurisdiction	State of Maharashtra
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Mah. 26 of 2018. These words and figures were inserted by Mah. 26 of 2018, s. 2.
inserted, Mah. 28 of 2000. These words, brackets and figures were deemed to have been inserted w.e.f. 1st April 1999 by Mah. 28 of 2000, s. 12.
inserted, Mah. 25 of 1986. These words were inserted by Mah. 25 of 1986, s. 3.
substituted, Mah. 9 of 1989. These words were substituted for the words "two hundred and fifty rupees" by Mah. 9 of 1989, s. 31.
substituted, Mah. 32 of 2006. These words and figures were substituted for the word and figures "entry 23" and shall be deemed to have been substituted with effect from the 1st April 2006 by Mah. 32 of 2006, s. 3.
added, Mah. 8 of 2012. This proviso was added by Mah. 8 of 2012, s. 6, w.e.f. 1st May 2012.
substituted, Mah. 31 of 2017. This portion was substituted for the portion beginning with the words "exceed eight years" and ending with the words "whichever is earlier" by Mah. 31 of 2017, s. 3. w.e.f. 1st April 2017.
added, Mah. 15 of 2016. Sub-section (3) was added by Mah. 15 of 2016. s. 5.

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