THE MAHARASHTRA STATE TAX ON PROFESSIONS TRADES, CALLINGS AND EMPLOYMENTS RULES, 1975.
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Body 2. Definitions:

In these rules, unless the context otherwise requires:

(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 -------------------------------------------------
(1) ---------	(2) --------------------------------------------------	(3) -------------------------------------------------
		(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 Banks as defined in the State Bank of India (Subsidiary Banks) 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.
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(ii) 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 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 payment in the manner shown in column number (3) :-

------ Sr. No. ------	-------------------------------------------- Name of the Bank or Treasury for making of payment ---------------------------------------------	------------------------------------------------- Manner of payment -------------------------------------------------
(1) ------	(2) ---------------------------------------------	(3) ------------------------------------------------
		(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 areas 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 Banks as defined in the State Bank of India (Subsidiary Banks) Act,1959 (38 of 1959), situated at the District Head quarters;	by cash, or	by cheque drawn on any branch of any bank situated at the same district head quarters.
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 Head quarters;	by cash, or	by cheque drawn on the same branch
vi)	Any branch situated at the 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.
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(B) in respect of a person or an employer whose place of work is situated at 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):-

--------- Sr. No. ---------	------------------------------------------- Name of the Bank or Treasury for making of payment ---------------------------------------------	------------------------------------------------ Manner of payment ------------------------------------------------
(1)	(2)	(3) ------------------------------------------------
---------	------------------------------------------	(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 Banks as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959), situated in the District;	by cash, or	by cheque drawn on any branch of any bank situated in 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.
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