In exercise of the powers conferred by the proviso to sub-section (3) of section 6 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah.XVI of 1975); the Government of Maharashtra, hereby amends the Government Notification, Finance Department No. PFT. 2014/C.R. 38/Taxation-3, dated the 21st August 2014 as follows, namely :-
In the SCHEDULE, appended to the said Notification, after the entry (5), the following entry shall be added, namely,-
(b) Tax payable as per return, referred to in column (c) should have been paid before the 31st March 2016.
(c) Interest under subsection (2) of 9 on tax payable as per return specified in column (c) shall be paid on or before the 30th June 2016.
(d) The employer shall make an application to the authority designated by the Commissioner of Sales Tax in this behalf.
(e) The employer shall submit a proof that the said educational institution receives grant-inaid from the State Government.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.