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 exempt in the public interest, with effect from the 26th June 2014 the late fee, to the extent specified in column (d), in respect of returns, specified in column (c) of the Schedule appended hereto, by the class or classes of employers specified in column (6), subject to the conditions mentioned in column (e) of the said Schedule.
SCHEDULE
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(b) Returns should have been filed within the period to be specified by the Commissioner of Profession Tax.
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(b) The legal heir of the deceased proprietor should have filed an application for cancellation of registration before uploading the return specified in column (c).
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Note: (1) The Commissioner of Profession Tax is empowered to issue guidelines, from time to time, providing details and the procedure for granting exemption from payment of late fee, under this notification.
(2) In case of employers, who have either paid the late fee or have adjusted the late fee against the refund for any of the returns, as the case may be, covered by this notification, then refund or adjustment of such amount shall not be permitted.
By order and in the name of the Governor of Maharashtra,
O. C. BHANGDIYA
Deputy Secretary to Government.