The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
1. Short title, extent and commencement
- This Act maybe called the Maharashtra State Tax on Profess ions, Trades, Callings and Employments Act, 1975.
- It extends to the whole of the State of Maharashtra.
- It shall be deemed to have come into force on the 1st day of April 1975.
2. Definitions - In this Act, unless the context otherwise requires,--
(a) "Commissioner" means the Commissioner of Profession Tax appointed under section 12, and includes a Special Commissioner, an Additional Commissioner of Profession Tax (if any) appointed under that section;
(b) "Corporation area" means an area within the limits of a municipal corporation constituted under the Bombay Municipal Corporation Act, the Bombay Provincial Municipal Corporations Act, 1949 or the City of Nagpur Corporation Act, 1958;
(ba) "Employee" means a person employed on salary or wages, and includes-
- A Government servant receiving pay from the revenues of the Central Government or any State Government or the Railway Fund.
- A person in the service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where the body operates in any part of the State, even though its headquarters may be outside the State;
- A person engaged in any employment of an employer, not covered by items (i) and (ii) above;
(c) "Employer" in relation to an employee earning any salary or wages on regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages and includes the head of the office of any establishment as well as the manager or agent of the employer;
(ca) "Engaged", in relation to any profession, trade, calling or employment means occupied fully or otherwise in such profession, trade, calling or employment, whether any pecuniary benefit or benefit of any nature whatsoever, actually accrues or not to a person from such occupation.
(d) "Month" means a month reckoned according to the British calendar;
(e) "Person" means any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Maharashtra, and includes a Hindu undivided family, firm, company corporation or other corporate body, any society, club or association, so engaged, but does not include any person who earns wages on a casual basis;
(f) "Prescribed" means prescribed by the rules made under this Act;
(g) "Profession tax" or "tax" means the tax on professions, trades, callings and employments levied under this Act;
(h) "salary" or "wage" includes pay or wages, dearness allowance and all other remunerations received by any person on regular basis, whether payable in cash or kind, and also includes perquisites and profits in lieu of salary, as defined in section 17 of the Income-tax Act, 1961, but does not include bonus in any form, and on any account or gratuity;
(i) "Schedule" means a Schedule appended to this Act;
(j) "Tribunal" means the Maharashtra Sales Tax Tribunal constituted under section 21 of the Bombay Sales Tax Act, 1959, and discharging the functions of the Tribunal assigned to it by or under this Act;
(k) "Year" means the financial year.
3. Leavy and Charge of Tax :-
- 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.
- Every person excluding firms (whether registered under the Indian Partnership Act, 1932, or not) and Hindu Undivided family engaged actively or otherwise in any profession, trade callings 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 class of such persons 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 eight years from the end of the year immediately preceding the year in which he has obtained the enrolment certificate or the year in which the proceeding for enrolment is initiated against him, whichever is earlier.
4. Employer's liability to deduct and pay tax on behalf of employees.-
The tax payable under this Act, by any person earning a salary or wage, shall be deducted by his employer from the salary or wage payable to such person, before such salary or wage is paid to him, and such employer shall, irrespective of whether such deduction has been made or not, when the salary or wage is paid to such persons, be liable to pay tax on behalf of all such persons:
Provided that, if the employer is an officer of Government the State Government may, notwithstanding anything contained in this. Act; prescribe by rules the manner in which such employer shall discharge the said liability:
Provided further that, where any person earning a salary or wage -
(a)Is also covered by one or more entries other than entry 1 in Schedule I and the rate of tax under any such other entry is more than the rate of tax under entry 1 in that Schedule, or
(b)Is simultaneously engaged in employment of more than one employer, and such person furnishes to his employer or employers a certificate in the prescribed form declaring inter alia, that he Shall get enrolled under sub-section (2) of section 5 and pay the tax himself, than the employer or employers of such person shall not deduct the tax from the salary or wage payable to such person and such employer or employers, as the case may be, shall not be liable to pay tax on behalf of such person.
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