EXTRACT OF the Maharashtra Tax Laws (Levy and Amendment) Act, 2018

Mah. Act No. XXVI OF 2018.

Act

In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Levy and Amendment) Act, 2018 (Mah. Act No. XXVI of 2018), is hereby published under the authority of the Governor.

By order and in the name of the Governor of Maharashtra,

RAJENDRA G. BHAGWAT,

I/c. Secretary (Legislation) to Government,

Law and Judiciary Department.

MAHARASHTRA ACT No. XXVI OF 2018.

(First published, after having received the assent of the Governor in the "Maharashtra Government Gazette ", on the 31st March 2018.)

An Act further to amend certain tax laws in operation in the State of Maharashtra.

WHEREAS it is expedient further to amend certain tax laws in operation in the State of Maharashtra, for the purposes hereinafter appearing ; it is hereby enacted in the Sixty-ninth Year of the Republic of India as follows :-

CHAPTER I

Preliminary.

1. Short title and commencement.

(1) This Act may be called the Maharashtra Tax Laws (Levy and Amendment) Act, 2018.

(2) Save as otherwise provided in this Act, it shall come into force with effect from the 1st April 2018.

CHAPTER II

Amendments to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

2. Amendment of section 3 of Mah. XVI of 1975.

In section 3 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975.) (hereinafter, in this Chapter, referred to as "the Profession Tax Act"), in sub-section (2), after the words "Every person" the words and figures, "including limited liability partnership, registered under the Limited Liability Partnership Act, 2008 (6 of 2009.) but" shall be inserted.

3. Insertion of new section 4C in Mah. XVI of 1975.

After section 4B of the Profession Tax Act, the following section shall be inserted, namely :-

"4C. Collection and payment towards tax.

(1) The State Government may, from time to time, by notification published in the Official Gazette and subject to such conditions and restrictions as may be specified therein, require any notified person or class of persons (hereinafter, in this section referred to as "tax collector"), who is eligible to receive any amount towards supply of goods or, as the case may be, supply of services or towards any other purposes, to collect an amount towards tax from an enrolled person or a person, liable to be enrolled.

(2) The tax collector shall pay such amount into the Government Treasury in the manner specified in the notification. The amount so paid under this section shall be deemed to have been paid on behalf of such person, from whom the said amount by way of tax is collected.

(3) All the provisions under the Act, related to an employer and employee, shall mutatis mutandis apply to the person liable to collect the tax and the person from whom such tax is collected under sub-section (1).".

4. Amendment of section 8 of Mah. XVI of 1975.

In section 8 of the Profession Tax Act,- for sub-section (3), the following sub-sections shall be substituted, namely:-

"(3) The State Government may, by notification published in the Official Gazette, subject to such conditions and restrictions, as may be specified therein, provide a scheme for payment of tax, in advance, at the rate, which shall be lower than the rate applicable to an enrolled person under Schedule I.

(3A) The liability of such enrolled person, who has paid such amount in advance, as per the notification issued under sub-section (3) shall not be varied due to any increase or decrease in the rate of tax, as provided in Schedule I.".

5. Amendment of section 11 of Mah. XVI of 1975.

For section 11 of the Profession Tax Act, the following section shall be substituted, namely :-

"11. Recovery of tax.

The provisions of the Maharashtra Goods and Services Tax Act, 2017 regarding recovery of tax shall, mutatis mutandis apply for the recovery of dues under this Act.".

6. Amendment of section 12 of Mah. XVI of 1975.

In section 12 of the Profession Tax Act, in sub-section (1), in clause (b), for the words "and Profession Tax Officers" the words and brackets ",Profession Tax Officers and such other officers and persons (with such designation) as the State Government thinks necessary" shall be substituted.

7. Insertion of new section 26A in Mah. XVI of 1975.

After section 26 of the Profession Tax Act, the following section shall be inserted, namely :-

"26A. Power to collect statistics.

(1) The Commissioner may, if he considers that for the purposes of better administration of this Act, it is necessary so to do, he may, by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with, by or in connection with this Act.

(2) Upon such direction being given, the Commissioner or any officer, authorized by the Commissioner in this behalf, may, by notification in the Official Gazette and if found necessary by notice in any newspaper or in such other manner as in the opinion of the Commissioner or the said officer, is best suited to bring the notice to the attention of persons, call upon all persons to furnish such information or returns, as may be specified therein, relating to any matter in respect of which statistics is to be collected. The form in which the officers to whom, such information or returns should be furnished, the particulars which they should contain and the period specified in the notification, within which such information or returns should be furnished, shall be such as may be specified therein.

(3) Any person, who fails to furnish information as provided in this section within the period specified in such notification, shall be liable to pay, by way of penalty, a sum not exceeding rupees ten thousand and in case of continuing default, for a period beyond two months, a further penalty of rupees one hundred for every day of such continuance.".

8. Amendment to SCHEDULE I of Mah. XVI of 1975.

In the SCHEDULE I appended to the Profession Tax Act,-

(1) after entry 18, the following entry shall be inserted, namely:-

(2) for entry 19, the following entry shall be substituted, namely :-