THE MAHARASHTRA STATE TAX ON PROFESSIONS,

TRADES, CALLINGS AND EMPLOYMENTS

ACTS, 1975.

1. SHORT TITLE, EXTENT AND COMMENCEMENT

2. DEFINITIONS.

3. LEVY AND CHARGE OF TAX.

4. EMPLOYER'S LIABILITY TO DEDUCT AND PAY TAX ON BEHALF OF EMPLOYEES.

5. REGISTRATION AND ENROLMENT.

6. RETURNS.

7. ASSESSMENT AND COLLECTION OF TAX.

8. PAYMENT OF TAX.

9. CONSEQUENCES OF FAILURE TO DEDUCT OR TO PAY TAX

10. PENALTY FOR NON-PAYMENT OF TAX

10A. SPECIAL PROVISION REGARDING LIABILITY TO PAY TAX IN CERTAIN CASES

11. RECOVERY OF TAX, ETC.

12. AUTHORITIES FOR IMPLEMENTATION OF THE ACT

13. APPEAL

14. REVISION

15. RECTIFICATION OF MISTAKES

16. ACCOUNTS

17. SPECIAL MODE OF RECOVERY

18. PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES

19. REFUNDS OF EXCESS PAYMENTS

19A. INTEREST ON AMOUNT OF REFUND

19B. INTEREST ON DELAYED REFUND:

20. OFFENCES AND PENALTIES

21. OFFENCES BY COMPANIES

22. POWER TO TRANSFER PROCEEDINGS

23. COMPOUNDING OF OFFENCES

24. POWERS TO ENFORCE ATTENDANCE, ETC

25. BAR TO PROCEEDINGS

26. POWER TO DELEGATE

27. POWER TO MAKE RULES

28. AMENDMENT OF CERTAIN ENACTMENTS

29. GRANTS TO LOCAL AUTHORITIES FOR LOSS OF REVENUE

30. ESTABLISHMENT OF A FUND AND UTILIZATIONS OF THE FUND FOR EMPLOYMENT GUARANTEE SCHEME OF STATE GOVERNMENT