Madhya Pradesh Profession Tax Act, 1995 - NOTIFICATIONS
-

Body

MADHYA PRADESH ACT NO. 5 OF 2016

THE MADHYA PRADESH VRITTI KAR (SANSHODHAN) ADHINIYAM, 2015

[Received the assent of the Governor on 12th January, 2016; assent first published on the "Madhya Pradesh Gazette (Extra-ordinary)", dated the 14th January, 2016

An Act further to amend the Madhya Pradesh Vritti Kar Adhiniyam, 1995.

Be it enacted by the Madhya Pradesh Legislature in the sixty-sixth year of the Republic of India as follows :-

1. Short Title and Commencement

(1) This Act may be called the Madhya Pradesh Vritti Kar (Sanshodhan) Adhiniyam, 2015.

(2) It shall be deemed to have come into force from 1st April, 2015.

2. Amendment of section 2

In Section 2 of the Madhya Pradesh Vritti Kar Adhiniyam, 1995 (No. 16 of 1995) (hereinafter referred to as the principal Act), for clause (f), the following clause shall be substituted, namely:-

"(f) "person" means any person who is engaged in any profession, trade, calling or employment in the State of Madhya Pradesh 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 salary or wage on casual basis. However, every branch of a firm, company, corporation or other corporate body, any society, club or association shall be deemed to be a person;".

3. Amendment of schedule

In the Schedule to the principal Act,-

(i) against serial number 3, in column (2), for the item (b), the following item shall be substituted, namely:-

"(b) Medical practitioners including medical consultants, dentists, radiologists, pathologists and persons engaged in other similar professions or callings of a paramedical nature,";

(ii) against serial number 4,-

(a) for the item (3), the following item shall be substituted, namely:-

"(3)	Estate agents and brokers :
	(a) in a place having a population of less than 25,000.	Nil
	(b) in a place having a population of 25,000 and above.	Rs.2,500";

(b) for the item (9), the following item shall be substituted, namely:-

"(9)	Employers of residential hotels as defined in the Madhya Pradesh Shops and Establishments Act, 1958 (No. 25 of 1958)-
	(a) having less than ten beds	Rs. 1,000
	(b) having ten beds or more	Rs. 2,500";

"(14)	Owners of video parlours or video libraries or both and where any video parlour or video library or both are leased, the lessee thereof, or owners of beauty parlours, cable operators, film distributors, or persons owing/ running marriage hall :-
	(a) in a place having population of less than 25,000	Rs. 1,000
	(b) in a place having population of 25,000 and above	Rs. 2,500";

(d) for the item (15), the following item shall be substituted, namely:-

"(15)	Money lenders registered under the Madhya Pradesh Money Lenders Act, 1934 (No. 13 of 1934);
	(a) in a place having population of less than 25,000	Rs. 1,000
	(b) in a place having population of 25,000 and above	Rs. 2,500";

(iii) for serial number 5, the following serial number shall be substituted, namely:-

"5	Employers of establishment as defined in the Madhya Pradesh Shops and Establishments Act, 1958 (No. 25 of 1958) excluding those specified elsewhere in the Schedule:-
	(a) Where there are not more than ten employees	Rs. 1,000
	(b) Where more than ten employees are employed	Rs. 2,500";

(iv) for serial number 7, the following serial number shall be substituted, namely:-

"7	Occupiers of factories as defined in the Factories Act, 1948 (No. 63 of 1948) but excluding those covered by entry 8.-
	(a) Where not more than ten workers are working	Rs. 1,000
	(b) Where more than ten workers are working	Rs.2,500";

(v) against serial number 9, for the items (b) and (c), the following items shall be substituted, namely:-

"(b)	(i) in respect of one Taxi, four wheeler light passenger or goods vehicle	Nil
	(ii) in respect of two or more Taxis, but less than five taxis, four wheeler light passenger or goods vehicle.	Rs. 2,000
	(iii) in respect of five or more taxis, four wheeler light passenger or goods vehicle	Rs. 2,500
(c)	(i) in respect of one heavy passenger or goods vehicle	Rs. 1,000
	(ii) in respect of two or more heavy passenger or goods vehicle	Rs. 2,500";

(vi) after serial number 9-A, the following serial numbers and entries relating thereto shall be inserted, namely:-

"9B.	(a) Person running coaching institutes, tutorial institutions or training institutes (other than those owned by Central/State Government and local bodies)	Rs. 2,500
	(b) Property developers	Rs. 2,500
	(c) Person running Nursing Home, Hospital, Pathological testing laboratories, X-ray clinics and Medical diagnostic centres (other than those run by the State or Central Government)	Rs. 2,500
	(d) Person running travel and tour agency, advertising agency	Rs. 2,500
	(e) Person providing courier service, placement service	Rs. 2,500
	(f) Weigh bridge operators	Rs. 2,500
	(g) Person employed in motion picture industry, including producer, director, actor (other than junior actor), singer, editor, recordist and cameraman.	Rs. 2,500
9C.	(a) Interior decorator;
	(b) Dry cleaner and person providing internet service, running internet cafe, information kiosks;
	(c) Person running gym and fitness centre,- For above all three categories
	(i) in a place having population of less than 25,000	Nil
	(ii) in a place having population of 25, 000 and above.	Rs.2,500".