Notification, 2006

Text

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FINANCE DEPARTMENT

Mantralaya, Mumbai-400 032,dated The 3rd November, 2006.

NOTIFICATION

MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.

No.PFT 1105/C.R.122/Taxation-3.- 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 Employment’s 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 Employment’s Act, 1975 (Mah.XVI of 1975);

Now, therefore, in exercise of the powers conferred by 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 (Mah.XVI of 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. These rules may be called the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2006.

2. After rule 23 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 (hereinafter referred to as “the principal rules”), the following rule shall be inserted, namely :- “23. 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.

3. After Form XV appended to the principal rules, the following Forms shall be inserted, namely :- Register in FORM XV-A Information in respect of collection of taxes from Enrolment holders Under Entry 13 of Schedule I Sr. Date Nameof Permit EC Sub Tax Amount Collected (Rs.) Period Receipt Name of Bank/ Remark

No. person No. No. entry Interest Penalty Total No. Treasury and No. Date Payment Register in FORM XV- B Information in respect of grant of Enrolment Certificate under Entry 13 of Schedule I Month Sr. Name, Address, Enrolment Sub Type Permit Date of Date of

No. and Telephone No. Entry of No. EC Liability

No. of person No. Vehicle Register in FORM XV-C Information in respect of cancellation of Enrolment Certificates under Entry 13 of Schedule- T Month Sr. Name & Address Enrolment Sub Permit Date of Date of

No. of person No. Entry No. Order of effect of No. cancellation cancellation By Order and in the name of the Governor of Maharashtra,

SHASHANK MATHNE

Officer on Special Duty Government

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975