Rule 11C-2. Remission of Interest of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975

RNI No. MAHBIL /2009/37831 JAERUT FHHIE 0¥ i TR forer faamn I VAT AT I, TS — Y-, AT ATHL— S— AT FR-F-R0¥ -} ® AT 0 e, FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, NOTIFICATION MAHARASHTRA STATE TAX ON PrROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS AcT, 1975. No. VAT. 1517/C.R. 86 (2) /Taxation-1.—Whereas the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 and to dispense with the condition of previous publication thereof under the proviso to sub-section (3) of section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975) ; Now, therefore, in exercise of the powers conferred by sub-section (4) of section 9 and sub-sections (1) and (2) read with the proviso to sub-section (3) of section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, and of all other powers enabling it in this behalf, the Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, namely :— 1. This rule may be called the Maharashtra State Tax on Professions, Trades, Callings and Employments (Second Amendment) Rules, 2017. 2. After rule 11C-1 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, the following rule shall be inserted, namely :— “11C-2. Remission of Interest.— Where the interest is payable— (1) under sub-section (3) of section 9, by an enrolled person who has obtained the certificate of enrollment during the period from the 25th May 2016 to the 31st October 2016, and in whose case the due date for the payment of tax occurs during the period starting from the 30th June 2016 and ending on the 30th November 2016, or (2) under sub-section (2) of section 9, by a registered employer who has obtained the certificate of registration during the period from the 25th May 2016 to the 31st October 2016 and in whose case the due date for the payment of tax occurs during the period starting from the 25th May 2016 and ending on the 30th November 2016, then in such case the whole of the interest, payable on tax paid as per certificate of enrolment or, as the case may be, as per return for the period starting from the 25th May 2016 and ending on the 30th November 2016, shall be remitted.”. By order and in the name of the Governor of Maharashtra, Deputy Secretary to Government. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUELICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVL,