Maharashtra Profession Tax Rules, 1975

Maharashtra Profession Tax Rules, 1975 1. Short title and commencement.-- These rules may be called the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, (2) They shall come into force at once. 2. Definitions.- In these rules, unless the context otherwise requires- (1) “the Act” means the Maharashtra State on Professions, Trades, Callings and Employment Act, 1975; [1][(2) “Commissioner” [2][includes a Special Commissioner, an Additional Commissioner,] a Joint Commissioner and such other officer to whom the Commissioner has delegated his powers and duties either generally or in respect of any particular matter or class of matters; (3) Form means a Form appended to these rules; (4) “place of work” in relation to a person or an employer, means the place where such person or employer ordinarily carries on his profession, trade, callings or employment; [3][(5) “prescribed authority” means the authority appointed under section 12 having jurisdiction over the area in which the place of work of a person or an employer is situated;] [4][(5A) “Quarter” in the relation to the year means the period of three months ending on the 30th June, 30th September, 31st December or 31st March;] (6) Section means a section of the Act; (6A) [5][************] [6][(7) “treasury” means,- (a) in respect of a person or an employer whose place of work is situated within the jurisdiction of a prescribed authority in Brihan Mumbai, the bank or treasury shown in column number (2), if he makes payment in the manner shown in column number (3): Serial No. Name of the Bank or Treasury for making of payment Manner of payment (a) (b) (i) The Reserve Bank of India; Mumbai; by cash, or by cheque drawn on any branch of any bank, situated in the area of Brihan Mumbai and including area upto Palghar, Badlapur, Titwala and Panvel. (ii) Any branch of the State Bank of India or any of its Subsidiary Bank as defined in the State Bank of India (Subsidiary Bank) Act, 1959 (38 of 1959) situated in Brihan Mumbai; by cash, or by cheque drawn on any branch of any bank, situated in Brihan Mumbai. (iii) Any branch situated in Brihan Mumbai of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934); by cash, or by cheque drawn on the same branch. (iv) Any branch situated in Brihan Mumbai of a bank notified by the State Government in the Official Gazette, for the purposes of this paragraph after consultation with the Reserve Bank of India. by cash, or by cheque drawn on the same branch. (b) in respect of a person or an employer whose place of work is situated within the jurisdiction of a prescribed authority outside Brihan Mumbai,- (A) if the principal place of work of a person or an employer is situated at the district headquarter, the bank or treasury shown in column number (2) if he makes payments in the manner shown in column number (3):- Serial No. Name of the Bank or Treasury for making of payment Manner of payment (a) (b) (i) Reserve Bank of India, CBD Belapur where the principal place of work of a person or an employer is situated within the limits of the Municipal Corporation of Navi Mumbai; by cash, or by cheque drawn on any branch of any Bank, situated in the area of Brihan Mumbai and including area upto Palghar, Badlapur, Titwala and Panvel. (ii) Reserve Bank of India, Nagpur where the principal place of work of a person or an employer is situated within the limits of the Municipal Corporation of Nagpur; by cash, or by cheque drawn on any Branch of any Bank situated in Nagpur District. (iii) The treasury of the district where the principal place of work of a person or an employer within that jurisdiction is situated; by cash. - (iv) Any branch of the State Bank of India or any of its Subsidiary Bank as defined in the State Bank of India (Subsidiary Bank) Act, 1959 (38 of 1959), situated at the District Headquarters; by cash, or by cheque drawn on any branch of any bank, situated at the same district headquarters. (v) Any branch of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub- section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934), situated at the District Headquarters; by cash, or by cheque drawn on the same branch. (vi) Any branch situated at district headquarters of a bank, notified by the State Government in the Official Gazette, for the purposes of this paragraph after consultation with the Reserve Bank of India. by cash, or by cheque drawn on the same branch. (B) in respect of a person or an employer whose place of work is situated within a place other than the district headquarter, the bank or the treasury shown in column number (2), if he makes payment in the manner shown in column number (3):- Serial No. Name of the Bank or Treasury for making of payment Manner of payment (a) (b) (i) The treasury or sub-treasury as the case may be, of the district or taluka, where the principal place of work of a person or an employer within that jurisdiction is situated; by cash. - (ii) Any branch of the State Bank of India or any of its Subsidiary Bank as defined in the State Bank of India (Subsidiary Bank) Act, 1959 (38 of 1959), situated in the District; by cash, or by cheque drawn on any branch of any bank, situated at the same taluka. (iii) Any branch of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub- section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934), situated in the District which branch is notified, from time to time in the Official Gazette, by the State Government; by cash, or by cheque drawn on the same branch. (iv) any branch situated in the District of a Bank notified by the State Government for the purposes of this paragraph after consultation with the Reserve Bank of India. by cash, or by cheque drawn on the same branch. (c) in respect of a non-resident person or an employer, the Reserve Bank of India, Mumbai;] [7][(8) words and expressions used, but not defined, in these rules shall have the meanings respectively assigned to them in the Act.] [1] Deleted by G.N.F.D. No. PFT 1976/663-RES-10 dated 20.11.1976 and again the clause (2) was inserted by G.N.F.D. No. PFT 1105/C.R.75/Taxation-3, dated [2] These words were substituted for the words “includes an Additional Commissioner,” by G.N.F.D.No.PFT.1012/CR-60/Taxation-3, dated 19.10.2012. [3] Clause (5) was substituted by G.N.F.D. No. PFT. 1192/CR-139/Taxation-3, dt.1.5.1993. dt.1.5.1993. [6] Clause (7) was substituted by G.N.F.D. No. PTR. 2295/CR-9/Taxation-1, dt.9.10.1995 and again this clause was substituted by G.N.F.D. No. PFT. 1105/CR- 75/Taxation-3, dt.11.1.2007. Prior to substitution this Clause read as under:- “ (7) “treasury” means- (a) as respects a person or an employer, whose place of work is situated within the jurisdiction of prescribed authority outside Greater Bombay, the treasury or sub-treasury, as the case may be, of the district or taluka, in which the said place of work is situated: 4[Provided that, as respects a person enrolled under sub-section (2) of section 5 of the Act, whose place of work is situated at the District Headquarters outside Greater Bombay, “treasury” also means- 1. any branch of the State Bank of India; or 2. any of branches of a corresponding new Bank constituted under the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of if such enrolled person holds an account with any such branch and makes payment by cheque;] (b) as respects a person or an employer, whose place of work is situated within the jurisdiction of a prescribed authority in Greater Bombay- (i) the State Bank of India (Fort Office or Byculla Office), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward ‘C’ of Greater Bombay; (ii) the State Bank of India (Head Office), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward A, D, F or G of Greater Bombay; 1. the State Bank of India (Masjid Bunder Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward B of Grater Bombay; 2. the State Bank of India (Byculla Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward E of Grater Bombay; 3. the State Bank of India (Ghakopar East or Ghatkopar West Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward L, M, N or T of Grater Bombay; 4. the State Bank of India (Vile Parle or Vakola Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal ward H or L or Vile Parle area of Municipal Ward K of Grater Bombay; 5. the State Bank of India (Andheri Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal K of Grater Bombay other than Vile Parle area; 6. the State Bank of India (Saki Naka Branch), Bombay, at the option of the person or employer, if his place of work within that jurisdiction is situated in Municipal Ward K, L or N of Greater Bombay; 7. the State Bank of India (Goregaon West Branch or Malad Branch), Bombay, if his place of work within that jurisdiction is situated in Municipal Ward P of Grater Bombay; 8. the State Bank of India [Kandivli Estate Branch or Kandivli (West) Branch or Malad Branch], Bombay, if his place of work within that jurisdiction is situated in Kandivli area of Municipal Ward R of Grater Bombay; 9. the State Bank of India (Borivali) Branch or Malad Branch), Bombay, if his place of work within that jurisdiction is situated in other than Kandivli area of Municipal Ward R of Grater Bombay; 1. [Provided that, as respects a person or an employer whose place of work is situated in Greater Bombay, “treasury” also means- 1. any branch of the State Bank of India or of any subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959; 2. any of the branches of a corresponding new Bank constituted under the Banking Companies (Acquisition and Transfer of Undertaking) Act, 1970 (5 of 1970); if such person or employer makes payment in cash or if he holds an account with any such branch and makes payment by cheque;]” [7] Inserted by G.N.F.D., dated 20.11.1976. CHAPTER II REGISTRATION AND ENROLMENT 3. Grant of certificate of registration.- (1) An application for a certificate of registration under sub-section (1) of section 5 shall be made in Form I. An application having places of work within the jurisdiction of different prescribed authorities shall make an application for registration separately to each such authority in respect of his place of work, within the jurisdiction of that authority. [1][Provided that, the applicant may, at his option make a single application to the prescribed authority for his principal place of work. In such case the applicant shall declare other places of work as additional places of work: Provided further that, an employer already holding more than one certificate of registration may, at this option apply for declaration of one of his place of work as principal place of work and for cancellation of certificates of registration granted for the other places of work, to the prescribed authority, under whose jurisdiction his place of work falls.] (2) (a) On receipt of an application for registration, the prescribed authority shall grant to the applicant a certificate of registration in Form I-A if he is satisfied that the application is in order and the necessary particulars have been furnished by the applicant. (b) if the prescribed authority finds that the application is not in order or all the particulars necessary for registration have not been furnished, he shall direct the applicant to file a revised application or to furnish such additional information as may considered necessary. After considering the revised application and the additional information, if any, the prescribed authority shall grant a certificate of registration in Form I- A. [1] These provisos were inserted by G.N.F.D. No. PT1218/CR 33 /Taxation-3, dated 9.5.2018. 4. Grant of Certificate of enrolment.- (1) An application for a certificate of enrolment under sub-section (2) [1][or sub-section (2A) of section 5 shall be made in Form II. An applicant having more than one place of work in the State of Maharashtra, whether within the jurisdiction of the prescribed authority or outside such jurisdiction, shall be granted only one certificate of enrolment. (2) Where an applicant has more than one place of work within the State of Maharashtra, he shall make a single application in respect of all such places, name in such application one of such places as the principal place of work for the purposes of these rules and submit such application to the prescribed authority in whose jurisdiction the said principal of work is situated. (3) On receipt of an application in Form II, the prescribed authority may call upon the applicant to furnish such additional information or evidence as may be necessary for determining the amount of tax payable by him according to Schedule I to the Act. (4) After considering the application and such additional information or evidence as may be furnished, the prescribed authority shall grant a certificate of enrolment in Form II-A. (5) Where the applicant has more than one place of work in the State, as many copies of the certificate shall be issued to him as there are additional places of work, in respect of the places of work other than the principal place of work. [1][4A. Providing Permanent Account Number or Tax Deduction and Collection Account Number.— (1) An employer or a person engaged in any profession, trade calling or employment and liable to pay tax under the Act, shall state the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961 or both, in the application for registration or enrolment, as the case may be, and also submit the proof of the same at the time making the application. [2][Provided that, where an employer or a person is a Company specified under sub-section (3A) of section 5 of the Act, apply for certificate of registration or enrolment, shall provide the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961 of all the directors and authorized signatory of the Company. However, where the director or the authorized signatory is a foreign national who does not have Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN), then he shall provide his Passport Number and he shall furnish the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) to the registering authority as soon as he obtains it, along with the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) of the Company.] (2) An employer or a person who is holding a certificate of registration or a certificate of enrolment, as the case may be, as on the 1st April 2011, if,- (i) he has not obtained the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961, or both, then he shall obtain and furnish the same to the registering authority on or before the 30th November 2012; (ii) he has not furnished the Permanent Account Number (PAN) or Tax Deduction and Collection Account Number (TAN) under the Income Tax Act, 1961, or both, then he shall furnish the same to the registering authority on or before the 30th November 2012.] [1] Rule 4A inserted by GN No PFT-102/CR-60/Taxation-3, dated 19.10.2012. [2] This Proviso was inserted by GN No.PFT-1221/C.R. 3/Taxation-3, dated 5. Amendment of certificate of registration.— [1][(1) Where the holder of a certificate of registration granted under rule 3 desires the certificate to be amended, he shall submit an application for this purpose to the prescribed authority setting out the specific matters in respect of which he desires such amendment and reasons therefor, together with the certificate of registration, and such authority may if satisfied with the registration reasons given make such amendments as it thinks necessary in the certificate of registration. (2) In order to ensure compatibility with the automated system if the certificate of registration held by the employer requires an amendment in respect of registration number then the prescribed authority may make necessary amendments in the said certificate and may issue a new certificate of registration. Where a new certificate of registration is issued to the said employer then the certificate of registration issued earlier, shall stand amended.] [1] Rule 5 renumberred as sub-rule (1) and sub rule (2) inserted by G.N. No. PFT- 1011/CR11/Taxation-2, dated 31.1.2011. 6. Amendment of certificate of enrolment.- (1) The certificate of enrolment granted under rule 4 shall remain valid so long as it is not cancelled under sub-rule (2) of rule 7. (2) An application for a revised certificate of enrolment shall be made in Form II. On receipt of such application the prescribed authority may call upon the applicant to furnish such additional information or evidence as may be necessary for determining the amount of tax payable by him according to Schedule I to the Act and after so determining the amount of tax payable by the applicant, the prescribed authority shall make necessary amendment in the certificate of enrolment under his dated signature, indicating the year from which the tax at the revised rate shall be payable. [1][(3) The provisions contained in sub-rule (2) of rule 5 shall mutatis mutandis apply to the amendments to the certificate of enrolment.] [1] Sub-rule (3) inserted by G.N. No. PFT-1011/CRI1/Taxation-2, dated 7. Cancellation of certificate:- (1) The certificate of registration granted under rule 3 may be cancelled by the prescribed authority after he has satisfied himself that the employer to whom such a certificate was granted has ceased to be an employer. (2) The certificate of enrollment granted under rule 4 may be cancelled by the prescribed authority after he is satisfied that the enrolled person is dead or his liability to pay tax has ceased. [1] This Rule was deleted by GN No.PFT-1221/C.R. 3/Taxation-3, dated 12.02.2021. Prior to deletion this rule read as under:- “8. Exhibition of certificate.- The holder of the certificate of registration or the certificate of enrolment, as the case may be, shall display conspicuously at his place of work the certificate of registration or the certificate of enrolment or a copy thereof.” 9. Issue of duplicate copy of certificate:- If a certificate of registration or a certificate of enrollment granted under these rules is lost, destroyed or defaced or becomes illegible, the holder of the certificate shall apply within a reasonable time to the prescribed authority for the grant of a duplicate copy of such certificate. The said authority shall, after such verification as may necessary, issue to the holder of the certificate, a copy of the original certificate, after stamping thereon the words "Duplicate copy". [1][9A. Certificate to be furnished by an employee to his employer.- The certificate to be furnished by a person to his employer under the second proviso to section 4 shall be in Form II-B or, as the case may be, in Form II-C.] [1] Inserted by G.N.F.D. No. PFT. No 1076/663-RES-10, dated 20.11.1976. CHAPTER III [1][RETURNS, NOTICES, PAYMENT OF TAX AND INTEREST] 10. Commissioner to give a public notice.- The Commissioner shall in the month of April every year give a public notice by publication in the [2][local newspapers having wide circulation] directing all persons liable to pay tax under the Act to get themselves registered or enrolled, as the case may be (unless they are already registered or enrolled), and to furnish returns and pay the tax according to provisions of the Act, and these rules. [1] This heading was substituted for “RETURNS, NOTICES AND PAYMENT OF TAX” [2] Inserted by G.N.F.D., dated 20th November 1976. [1][11. Returns and payment of tax by employers.- (1) Every employee employer registered under the Act, shall pay the amount of tax due from him according to the return on or before the date prescribed for filing of such return. (2) The return [2][or, as the case may be, revised return] shall be in Form III. Such form shall be obtained from the prescribed authority. The registered employer shall furnish the same, duly filled in and signed by him or by a person authorised by him in this behalf, to- (i) the treasury while making payment of the tax, interest or penalty due as per the return; and (ii) the prescribed authority in any other case. [3][(2A) The return [4][or, as the case may be, revised return] in electronic form shall be in Form III B and payment as per return shall be made by challan in MTR 6: Provided that, such payment shall be made before uploading the said return on the website of Sales Tax Department.] (3) Every registered employer whose tax liability during the previous year or a part thereof-- (a) [5][was less than Rs. 1,00,000] shall furnish an annual return on or before the 31st of March, of the year to which the return relates. Such return shall contain the details of the salaries and wages and the arrears, if any, paid and the amount of tax deducted by him in respect of the twelve months comprising of the month of March of the immediately preceding year and the eleven months from April to February of the year to which the return relates and the arrears, in respect of wages and salaries, if any, for any period prior to the said twelve months paid in such year: [6][(b) ***] (c) [7][was Rs. 1,00,000 or more] shall furnish a monthly return on or before the last date of the month to which the return relates. Such return shall contain the details of the salaries and wages and the arrears, if any, paid and the amount of tax deducted by him in respect of the month immediately preceding the month to which the return relates and the arrears, if any, for any period preceding such month. Illustration.-An employer pays to his employees salary or wages for the month of April on a date during the same month or the succeeding month i.e. May. This payment shall be shown in the return for May to be furnished on or before the 31st of May. But if the employer pays to his employee salary or wage for the month of April in June, he may account for the said salary or wage in the return for the month of June to be furnished on or before the 30th June. In other words, he shall account for the salary or wage in the return that he will furnish next after he makes payment of that salary or wage to the said employee. [1] Rule 11 was substituted by G.N.F.D. No. PFT. 1192/CR-139/Taxation-I, dated [3] These words were Inserted by G.N. No. PFT-102/CR-60Taxation-3, dated [4] These words were Inserted by G.N. No. PFT-102/CR-60Taxation-3, dated [5] These words substituted for the words “is less than Rs. 5,000” by G.N. No. PFT-1011/CR11/Taxation-2, dated 31.1.2011, w.e.f. 1.4.2011 and again substituted for the words and figures “was less than Rs. 50,000 ” by G. N. F. D. No. PFT-2019/C.R.8/Taxation-3, dated 6.6.2019. [6] Clause (b) deleted by G.N. No. PFT-1011/CRI1Taxation 2, dated 31-1-2011. Prior to its deletion trend as under Rs 5.000 or more but less than Rs 20,000 shall furnish quarterly return on or before the last date in respect of the quarter to which the return relates. Such return shall contain the details of the salaries and wages and the arrears, if any, paid and amount of tax deducted by him in respect of the three months immediately preceding that last month of the quarter which the return as shown below and the means in respect of wages and salaries, if any, paid for any period preceding such three months. [7] These words substituted for the words and figures “is Rs. 20,000 or more” by G.N. No. PFT-1011/CR11/Taxation-2, dated 31.1.2011 and again substituted for the words and figures “was Rs. 50,000 or more” by G. N. F. D. No. PFT- 2019/C.R.8/Taxation-3, dated 6.6.2019. [1][11A. Special provisions for returns to be furnished by the employer for the first year in which he is granted Registration Certificate. Notwithstanding anything contained in sub-rule (3) of rule 11 but subject to the provisions of this rule and other rules, an employer registered under this Act shall furnish [2][monthly return] as per the provisions [3][of clause (c)] of sub-rule (3) of rule 11 till the end of the year in which he is granted the certificate of registration. The first return furnished by him shall be for the period [4][commencing from the 1st day of the month on] which he so becomes liable to be registered and ending on [5][the last day of the month] in which he is granted the certificate of registration and shall be filed on or before the last date of the period. The return shall contain the details of the salaries and wages, and the arrears, if any, paid and the amount of tax deducted by him in respect of the period commencing from the 1st day of the month immediately preceding the month in which he becomes so liable and ending on the last day of the month immediately preceding the last month of the period to which such return relates and the arrears, if any, of the months preceding such period. [6][Illustration.-- An employer, who has become liable to pay tax in the month of July and has been granted Registration Certificate on the 12th August, shall file the first return on or before the 31st August in respect of the period from 1st July to the 31st August, and such return shall contain the details of the salaries and wages and the arrears, if any, paid and the amount of tax deducted in respect of the months of June to July and shall continue to file monthly returns till the end of the year in which his Registration Certificate is granted.] [1] Rule 11A was inserted by G.N.F.D No. PFT. 1192/CR-139/Taxation-1, dated [2] These words were substituted for the words “quarterly return” by G.N. No. [3] These words were substituted for the words “clause (b)” by G.N. No. PFT- [4] These words were substituted for the words "coming on the day" by G.N. No [5] These words were substituted for the words “the last day of the quarter” by [6] Illustration substituted by G.N. No. PFT-1011/CR11/Taxation-2, dated 31.1.2011, w.e.f. 1.4.2011. [1][11-B Special provisions for last return in certain cases.- Where the certificate of registration granted to an employer is cancelled under rule 7, the last return to be finished by such employer shall be for the period commencing on the first day of the year, [2][****] or, as the case may be, the month, in which the certificate is so cancelled and ending on the day on which such employer has ceased to be an employer.] [1] This rule was inserted by G.N.F.D. No. PFT.1192/CR-139/Taxation-1, dated [2] Words “the quarter” was deleted by G.N. No. PFT-1011/CR11/Taxation-2, dated 31.1.2011, w.e.f. 1.4.2011. [1][11-C.Payment of tax otherwise than in accordance with return.- The employer required to pay any amount of tax, interest penalty or composition money other than the amount payable [2][as per return or as the case may be, revised return] shall pay the same in treasury [3][by Challan in MTR-6].] [1] This rule was inserted by G.N.F.D. No. PFT.1192/CR-139/Taxation-1, dated [2] Substituted by G.N. No. PFT-102/CR-60/Taxation-3, dated 19.10.2012. [3] These words were substituted for the words “along with return in Form III” by 1[11C-1. The rate of interest. — The rates of interest for the purposes of sub-section (2) of section 9 shall be as specified in the table below:— TABLE Sr. No. Period, liable for interest Rate of interest Delay upto one month One and a quarter per cent. of the amount of such unpaid tax, for the month or for part thereof. Delay upto three months 1. Delay upto one month— One and a quarter per cent. of the amount of such unpaid tax, for the month or for part thereof, (ii) Delay beyond one-month upto three months — One and half per cent. of the amount of such unpaid tax, for each month or for part thereof. Delay more than three months 1. Delay upto one month — One and a quarter per cent. of the amount of such unpaid tax, for the month or for part thereof, 2. Delay beyond one month upto three months — One and half per cent. of the amount of such unpaid tax, for each month or for part thereof, 3. Delay more than three months — Two per cent. of the amount of such unpaid tax, for each month or for part thereof. 1. This rule was inserted by GNFD Notification [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.] 1. This rule was inserted by GNFD Notification No.VAT.1517/CR.86(2)/Taxation-1 dated 6th July 2017. [1][11D.Notice for payment of tax not paid according to return.- Where an employer has furnished return under section 6, but has not first paid into treasury the whole amount of tax and interest due or the extra amount due according to such return, as required under sub-section (4) of section 8, the Commissioner may notice in Form IIIA, require him to pay forthwith the amount due by him according to return.] [1][11E. E-return presume to be true return.- Where employer has enrolled himself, with the www.mahavat.gov.in web-site for availing e-services including the service for filing of e-return and has created his own password; then if the employer files an e-return using the password created by himself, it shall be presumed that the statements contained in the return filed electronically are true to the best of his knowledge and belief and that by filing of such return by using the password created by himself, he has verified the said return.] [1] Rule 11E was inserted by G.N. No. PFT-1011/CR11/Taxation-2, dated 31.1.2011, w.e.f. 1.4.2011. 12. Notice under sections 5(6), 6(3) [1][**].- The notice under sub-section (6) of section 5, under sub-section (3) of section 6 [2][********] [3][**], shall be issued by the prescribed authority in Form IV [4][and the date fixed for compliance therewith shall not be earlier than fifteen days from the date of service of notice]. [1] This word and figure “and 7” was deleted by G.N.FD. No. STR. 1104/CR-66- A/Taxation-1, dated 5.1.2005. [2] These words, brackets, letter and figure “or under clause (a) of sub-section (2),” deleted by Corrigendum No. STR. 1104/CR-66-A/Taxation-1, dated [3] The words “or sub-section (3) of section 7” deleted by G.N.F.D.No. STR. 1104/CR-66-A/Taxation-1, dated 5.1.2005. [1][12A. Notice under Section 7.- (1) The notice required under the first proviso to sub-section (2) of section 7 shall be in Form IVA and the date fixed for compliance therewith shall not be earlier than fifteen days from the date of service thereof; (2) The Commissioner shall before proceeding to assess the employer to tax under sub-section (5) or (6) of section 7 call upon him by notice in Form IVA to show cause as to why he should not be assessed. The date for compliance with the notice shall not be earlier than fifteen days from the date of service thereof.] [1] This sub-rule was inserted by G.N.F.D. No.STR-1104/CR-66A/Taxation-1, dated the 5th January 2005. 13. Notice under section 5(5):- The notice under sub-section (5) of section 5 to a person liable to registration or enrollment shall be issued by the prescribed authority in Form V. 14. Order of assessment.- The order of assessment under section 7 shall be passed in Form VI. 15. Notice of demand under section [1][7(7)], etc.- The notice of demand under [2][sub-section (7)] of section 7 and for other demands, including the penalty imposed under the Act, shall be issued by the prescribed authority in Form VII. [1] Rule 16 deleted by G.N.F.D. No. PFT. 1076/707-RES-10, dated 31.7.1976. 17. Deduction of tax amount from the salary or wages of employees.- (1) The drawing and disbursing officer in the case of non- gazetted Government servants and the Treasury Officer or the Pay and Accounts Officer, as the case may be, in the case of gazetted Government servants, shall be responsible for the deduction of due amount of tax from the pay the bill of employee as defined in Section [1][2(ba)(i)]]. The deduction shall be made every month, and the pay or wages of such an employee for the month of February shall not be permitted to be drawn unless the tax due for the period March to February or part thereof or from the month in which the employee has attracted liability to pay the tax to February, as the case may be, has been fully deducted and a statement showing such deduction has been enclosed with the pay bill. [2][Where the tax is deducted in cash while disbursing salary to an employee, it shall be credited to the treasury under a chalan in [3][MTR-6] within fifteen days of the date on which the salary is disbursed to the employee.] The drawing and disbursing officer or the treasury officer, as the case may be, shall furnish to the Commissioner not later than the 30th April a certificate that the tax payable in respect of the employees for whom they drew or passed pay bills during the year immediately preceding has been deducted in accordance with the provisions of Schedule I to the Act. The Commissioner may, if he considers necessary, require a drawing and disbursing officer or a treasury officer, as the case may be, to furnish him with the statement relating to the payment of salary made to the Government servants during any specified period. Such statement shall show the name of the employee, the details of salary drawn, the amount of tax deducted therefrom and the period to which the tax relates. (2) An employer shall be responsible for deduction of the due amount of tax from the salary or wages of the employees as defined in [4][section 2(ba)(ii) and (iii)] and for depositing in the treasury the amount so deducted in the manner prescribed in rule [5][(11)]. (3) Notwithstanding the provisions contained in rule [6][17], sub-rules (1) and (2) of this rule and rule 18, the liability of an employee to pay tax shall not cease until the due amount of tax in respect of him has been fully paid to the Government account and without prejudice to the aforesaid provisions, the said amount may be recovered from him if the employer or the prescribed authority is satisfied that the amount has not been deducted from his salary or wages. [3] These words were substituted for the words “Form III” by G.N. No. PFT- 1011/CR11/Taxation-2 dated 31.1.2011. [5] Substituted by G.N.F.D., dated 31.7.1976. [6] Substituted by G.N.F.D., dated 31.7.1976. [1] Rule 18 deleted by G.N.F.D. No. PFT 1076/663/RES-10, dated 20.11.1976. 19. Employer to keep account of deduction of tax from salary of the employees:- Every employer liable to pay tax shall maintain a register in which shall be entered the amount of salary and wages paid to each of the person in his employee and the said register shall contain a column in which shall be shown the amount deducted from the salary and wages of the employee on account of the tax. [1][19A. Prevention of books of accounts registers etc.- Every registered employer shall preserve all books of accounts, registers, including the register prescribed under rule 19 and other documents including vouchers and agreements relating to the activity of Professions, Trades, Callings or Employments for a period of not less than six years from the expiry of the year to which they relate.] [1] This rule was inserted by G. N. F. D. No. PFT.11.00/C.R.-58/Tax-3, dated 20. [1][Payment of tax by persons other than employers.- (1) A person liable to pay tax, not being a person specified in entries 10, 11, 13, 14, 16 and 19 in Schedule I, shall make payment of the tax within the period specified in sub-section (2) of section 8 by paying the requisite amount into the treasury. Every payment shall be accompanied by a challan [2][MTR-6] which shall consist of three parts marked ‘for the Profession Tax Officer’, ‘for the Treasury’ and ‘for the Payer’ respectively. The person making payment under this sub-rule shall fill in all the parts of 2[MTR-6] and shall present the Form alongwith the amount of tax at the treasury. The part of the Form marked ‘For the payer’ shall be returned to the tax payer, duly receipted. The part marked ‘For the Profession Tax Officer’ shall be forwarded by the treasury to the prescribed authority.] (2) (i) The person specified in column 2 of the Table in rule 22 shall deposit the tax, interest and penalty (if any) with the respective Collecting Agent specified in column 1 of the said Table within the period specified in sub-section (2) of Section 8. Such payment shall be accompanied by a challan in 2[MTR-6] duly filled in by the tax payer. The Collecting Agent shall return to the tax payer the duly receipted part marked [3][‘For the payer’ and] shall credit the collection of tax, interest and penalty (if any); into the treasury and forward the part marked [4][‘For the Profession Tax Officer’] to the officer mentioned in clauses (ii) and (iii) in the manner prescribed in the said clauses. The part marked “For the treasury” shall be retained by the Collecting Agent. (ii) The Collecting Agent specified in column 1 of entry (1) in the Table in rule 22 shall credit into the treasury under a chalan in 2[MTR-6] duly filled in except [5][*****] on or before the 10th of each month, the amount of tax, interest and penalty (if any) collected by him during the preceding month and shall send to the officer specified in this behalf by the Commissioner a copy of the receipted chalan for the said payment and an account in Form X of such payments along with the part of [6][MTR-6] marked “For the Profession Tax Officer”, [7][***] in respect of all the taxpayers whose tax he has deposited into the treasury under the chalan. (iii) The Collecting Agents specified in column of entries (2), (3), (4) and (5) the Table in rule 22 shall credit the received by them to the treasury without undue delay and at any rate within two days of the receipt of the amount by them from the tax payer, and shall send to the officer specified in this behalf by the Commissioner, a copy of the receipted chalan for the said payment and an account of such payments in Form X alongwith the [8][part of [9][MTR-6] marked “for the Profession Tax Officer”.] [1] Substituted by G.N.F.D., dated 1.2.1979. [2] These words were substituted for the words “Form VII” by G.N.F.D. No. PFT- 1011/CR11/Taxation-2, dated 31.1.2011. [6] These words were substituted for the words “Form VII” by G.N.F.D. No. PFT- 1011/CR11/Taxation-2, dated 31.1.2011. [9] These words were substituted for the words “Form VII” by G.N.F.D. No. PFT- 1011/CR11/Taxation-2, dated 31.1.2011. 21. Action for default by an enrolled person.- [1] [******] If a person liable to pay tax has [2][*******] failed to get himself enrolled, then without prejudice to the action that may be taken against him under sub-section (5) of section 5, the prescribed authority shall after giving that person a reasonable opportunity of being heard and after such inquiry, as may be deemed fit, or otherwise, assess the tax due to the best of his judgment and serve on him a notice of demand in Form XIV to pay the tax within fifteen days of the receipt of the notice. Notice of hearing in such case shall be issued by the prescribed authority in Form XIII. The notice under sub-section (6) of section 5 in respect of persons liable for enrolment shall also be in Form XIII. [1] Sub-rule (1) was deleted by G.N.F.D. No. 1081/83-RES-10, dated 28.10.1982, and sub-rule (2) renumbered as Rule 21. [2] Deleted by G.N.F.D., dated 20.11.1976. [1][CHAPTER III-A RECOVERY AGENTS 22. Recovery Agent.- [2][(1) (a) A person having experience of working as a Licensed Small Savings Agent with the Directorate of Small Savings, Maharashtra State, Mumbai, for continuous period of not less than 2 years and not being a defaulter under the Act; or (b) an unemployed woman who has completed her education upto the Higher Secondary level, may apply for appointment as an authorised recovery agent to the Commissioner or the Officer duly authorised by him having jurisdiction over the area in which the place of residence of such person is situated (hereinafter, in this chapter, referred to as “the Appointing Authority”) in Form XIVA, alongwith the security in the form of National Savings Certificate of Government Treasury Bond or Bank Guarantee amounting to rupees 10,000. [3][(1A) Any officer or person below the rank of the Profession Tax Officer appointed by the State Government under paragraph (iii) of clause (a) of sub- section (1) of section 12 of the Act, having been in service for a continuous period of not less than one year, may apply for appointment as the recovery agent to the Commissioner or the officer duly authorised by him having jurisdiction over the area specified by the State Government for the purposes of clause (b) of sub- section (1) of section 12 of the Act, in Form XIV A.] (2) The Appointing Authority shall, on satisfaction as to the qualifications and the ability of the applicant to work as a recovery agent, grant him the authorisation certificate in Form XIVB the recovery agent violates any of the conditions stated in Form XIVB, the provisions of the Act, rules or the instructions given by the Profession Tax Authorities, the Appointing Authority may suspend or cancel the authorisation, after giving him a reasonable opportunity of being heard. (3) An authorised recovery agent shall have power to visit, at all reasonable times, only those places which are assigned to him by the authority, under whom he is working, and to make inquiries pertaining to the liability of, and also the amount of tax, interest and penalty, due from the enrollee or a person or persons available at the address. An authorised recovery agent shall agent shall always carry his authorisation certificate and Identity Card and produce them, at the time of visit, before the enrollee or a person or persons available at the said address. [4][Provided that, any officer or person appointed as recovery agent under sub-section (1A) shall have power to visit, after the office hours and on public holidays only those places which are assigned to him by the authority under whom he is working.] (4) The Recovery Agent shall collect the amount of tax, interest and penalty due from the enrollees or the person or persons only by account payee cheque, demand draft or pay order and deposit it along with challan in [5][MTR-6] in the Government Treasury within two days, excluding the Bank holidays, from the date of receipt thereof.] [1] Chapter III inserted by G.N. No. PFT. 11.01/C.R. 25/Taxation-23, dated 60/2002/Taxation-3, dated 10.5.2002. [5] These words were substituted for the words “Form VII” by G.N. No. PFT- 1011/CRI/Taxation-2, dated 31.1.2011. 23. Recovery agent to maintain an account of recovery of tax:-- Every recovery agent shall maintain proper accounts of the tax, interest and penalty recovered by him. He shall also maintain a register in Form XV. [1][23 A. Officers appointed from the Transport Department.- (1) The Officers of the Transport Department appointed for the purpose of the Act shall maintain proper accounts of registration, amendment and cancellation of Enrolment Certificates, levy of tax, imposition of interest and penalty, collection and recovery of tax, deposit of the tax into Government treasury and matters incidental and ancillary thereto. (2) The said Officers shall maintain registers in Form XV-A, XV-B and XV-C. A copy each of the extracts of these registers shall be submitted to the Commissioner within fifteen days from the end of each month.] CHAPTER IV 24. Shifting of place of work.- (1) If the holder of a certificate of registration or a certificate of enrollment in one area shifts his place of work to another area, he shall within fifteen days of such shifting, give notice thereof to the prescribed authority from whose office the [1][certificate was issued] and shall at the same time, send a copy of such notice to the prescribed authority exercising jurisdiction over the area to which the place of work is being or has been shifted. (2) With effect from the commencement of the month immediately succeeding that in which notice is given, the prescribed authority having jurisdiction over the area to which the place of work has been shitted shall exercise all powers and discharge all functions pertaining to the determination and recovery of tax, and matters ancillary thereto, in respect of the sender of such notice. CHAPTER V 25. Appeal and Revision:-- An appeal under section 13 or an application for revision under section 14 shall-- (a) be made in Form XVI; (b) be presented to the appropriate appellate or revisional authority, as the case may be, by the appellant or applicant in person or by his authorised agent or legal practitioner or be sent by registered post to the said authority; (c) contain a clear statement of the relevant facts and state precisely the relief prayed for; (d) be accompanied by a true typed copy of the order against such appeal or revision is filed,as well as of all relevant earlier orders and papers, and (e) be duly signed and verified by appellant or applicant as the case may be. 26. Rectification:--A notice under section 15 shall be issued in Form XVII. [1][27. Order sanctioning refund of tax.- (1) When the prescribed authority is satisfied that a refund of tax, penalty, interest and fees (if any) is due to a person, he shall record an order showing the amount of refund due, and skull communicate the same to the said person. (2) When an order for the refund has been made under sub-rule (1) the prescribed authority shall, if the person desires payment in cash issue to him a refund payment order in Form XVIII [2][or in Form XVIII-A]. (3) If the person desires payment of the refund by adjustment against an amount payable by him, the prescribed authority shall make out a Refund Adjustment Order in Form XIX authorising the said person to adjust the sum to refundable against any amount payable by him in respect of the period for which a return is to be furnished under rule 11 or 11 A or payable under any notice under rule 15.] [2] Substituted by G.N. of 30.3.1985. [1][27A. Order sanctioning interest on refund or delayed refunds and interest payment order.- (1) Whereupon on application by any employer or person claiming interest on refund or interest on any delayed refund or otherwise, the Commissioner is satisfied that such interest is due and payable to the applicant or any person under section 19A or 19B, the Commissioner shall record an order specifying therein the amount of refund the payment of which was delayed, interest payable thereon or interest on delayed refund, the period of delay for which interest is payable and the amount of interest payable by the State Government thereon and shall communicate the same to the applicant or person concerned. (2) When an order for payment of interest on any refund or interest on delayed refund has been made under sub-rule (1), the Commissioner shall issue to the applicant or person concerned an interest payment order in Form XIX A. (3) The powers conferred by this rule on the Commissioner shall be subject to the control of the State Government.] [1] Rule 27A was inserted by G.N.F.D. No. STR. 1104/CR-66-A/Taxation-1, dated [1][CHAPTER V-A OFFENCES AND COMPOSITION [2][27B.] Intimation of accepting composition money.- Where under section 23, the Commissioner accepts from any person a sum by way of composition of an offence, he shall send an intimation in writing in that behalf, in Form XX, to that person and also to the authority referred to in clause (c) below, specifying therein,- (a) the sum determined by way of composition; (b) the date on or before which the sum shall be paid into treasury; (c) the authority before whom and the date on or before which a receipted chalan in [3][MTR-6] shall be produced in proof of such payment; and (d) the date on or before which the person shall report the fact to the Commissioner.] [1] Inserted by G.N.F.D., dated 16.2.1979 [2] Existing rule 27A renumbered as rule 27B by G.N. No. STR-1104/CR-66- A/Taxation-1, dated 5.1.2005. [3] These words were substituted for the words “Form VIII” by G.N. No. PFT- 1011/CR11/Taxation-2, dated 31.1.2011. CHAPTER VI MISCELLANEOUS 28. Service of notices.- (1) Notices under the Act or rules made thereunder may be served by any of the following methods, namely:- (i) by delivering or tendering a copy of the notice to the addressee or any adult member of his family residing with him or to a person regularly employed by him; or Provided that, if upon an attempt having been made to serve any such notice by any of the abovementioned methods the authority under whose orders the notice was issued is satisfied that the addressee is keeping out of the way for the purpose of avoiding service or that, for any other reasons, the notice cannot be served by any of the above mentioned methods, the said authority shall order the service of the notice to be effected by affixing a copy thereof on some conspicuous part of the addressee's office or of the building, in which his office is located or where he habitually resides, or upon some conspicuous part of any place of profession, trade, calling, employment, office or residence last notified by him and such service shall be deemed to have been made on the [1][addressee personally; or] [2][(iii) by sending a scanned copy or electronically generated and digitally signed copy of the notice by e-mail.] (2) When the serving officer delivers or tenders a copy of the notice to the addressee personally or to any of the persons referred to in clause (i) of sub-rule (1), he shall require the signature [3][for thumb impression] of the person to whom the copy is so delivered or tendered to an acknowledgement of service endorsed on the original notice. (3) When the notice is served by affixing a copy thereof in accordance with the proviso to sub-rule (1), the serving officer shall return the original to the authority which issued the notice with report endorsed thereon or annexed thereto stating that he so affixed the copy, the circumstances under which he did so and the name and address of the person, if any, by whom the addressee's office or the building in which his office is or was located or his place of profession, trade, calling, employment or residence was identified and in whose presence the copy was affixed. The service officer shall also require the signature or thumb impression of the person identifying the addressee's office or building or place of profession, trade, calling, employment or residence to his report. (4) When service is made by post, the service shall be deemed to be effective if the notice has been properly addressed and sent by registered post with acknowledgement due and unless the contrary is proved, the service shall be deemed to have been effected at the time at which the notice would have been delivered in the ordinary course of postal business. (5) The authority under whose orders the notice was issued shall, on being satisfied from the report of the messenger or the postal acknowledgment or by taking such evidence as he deems proper that the notice has been served in accordance with this rule, record the fact and make an order to that effect. (6) If the authority is not satisfied that the notice has been properly served, he may, after recording an order to that effect, direct the issue of a fresh notice. [1] This words were substituted for the words “addressee personally.” by G.N.F.D. No.PFT-2019/C.R.8/Taxation-3, dated 6.6.2019. [2] This clause was added by by G.N.F.D. No.PFT-2019/C.R.8/Taxation-3, dated [3] Inserted by G.N.F.D., dated 20.11.1976. [1][28A. Form of Authority.- The authority to attend before any Profession Tax Authority in connection with any proceedings under the Act shall be in Form XXI]. [1] Rule 28A added G.N.F.D. No. PFT 1087/74/Taxation-1, dated 14.6.1987. 29. Grant of Copies:- (1) If any employer or a person wants to have a certified copy of a document filed by him or of an order concerning him passed by any authority, he shall make to the authority concerned an application bearing adhesive court-fee stamp of the value of twenty five paise for an ordinary copy or such stamp of the value of rupee one and twenty five paise for a copy which he desires to be supplied within two days of his applying for the same. (2) On receipt of the application, the said authority shall inform the applicant of the amount of court-fee stamp required under the provisions of sub-rule (3) for the supply of the copy. After the requisite amount of court-fee stamps is furnished by the applicant, the said authority shall cause a certified copy of the document or order to be prepared and granted to the applicant. (3) Additional fee in the shape of court-fee stamps shall be payable for the grant of copies at the rates given below:- (a) copying fee for the first 200 words or less of the documents. Seventy- five paise (b) for every additional 100 words or fraction thereof. Forty paise (c) A uniform extra copying fee of rupee one per copy shall be charged on an application for a copy required by the applicant within two days of his applying for the same. 30. Fees on application and memorandum of appeal.- Fees at the following rates shall be payable on applications and memorandum of appeal relating to or arising out of proceedings under the Act and other matters ancillary or incidental thereto:- (a) Memorandum of appeal against an order of assessment or penalty or both. Rupees five only. (b) Application for revision of an appellate or revisional order concerning an order of assessment or penalty or both. Rupees ten only. [1][(ba) Application for determination of any question under Rupees two only.] (c) Application for grant of a duplicate copy of registration certificate, of enrolment certificate. Rupees two only. Provided that, no fee shall be payable in respect of any application filed by or on behalf of any authority appointed under the Act. 31. Payment of fees:- All fees shall be paid in Court-fee stamps. [1][32 ******* Deleted] [1] This rule deleted by notification no.PT/C.R.02/Taxation-3 dt.15 March 2024, prior to deletion this rule read as: *[32. Permanent physical disabilities and Mental retardation for purpose of exemption.- (1) Permanent, physical disabilities for the purpose of deduction under clause (c) of section 27A,- (i) permanent physical disability shall be regarded as a permanent physical disability if it, falls if any one of the categories specified below, namely:- (a) permanent physical disability of **[not less than 40] per cent in one limb, or (b) permanent physical disability of more than 60 per cent, in two or more limbs, or (c) permanent deafness with hearing impairment of 71 decibels and above, or (d) permanent and total loss of voice. (ii) blindness shall be regarded as permanent physically disability, if it is incurable and falls in any one of the categories specified below, namely:- better eye All with corrections, Worse eye (a) or Field vision 110-02. 3/60 to Nil (b) 3/60 to 1/60 or Field vision 100. F.C. at 1 foot to Nil. (c) F.C. at 1 foot to Nil or Field vision 100. F.C. at 1 foot to Nil or Field vision 100. (d) Total absence of sight Total absence of sight. (2) Mental retardation for the purpose of deduction under Clause (e) of section 27A,- Mental retardation shall be regarded as mental retardation if intelligence quotient less than 50 on a test with a mean of 100 and a standard deviation of 15 such as the Wechsle scale.] * Rule 32 was inserted by G.N. of 11.10.1996. **These words and figure substituted for “more than 50” by G.N. No. PFT-