Whereas the Government of Maharashtra is satisfied that circumstances exist which render it necessary to take immediate action further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 and to dispense with the condition of previous publication thereof under the proviso to sub-section (3) of section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975);

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (3) of section 27 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, and of all other powers enabling it in this behalf, the Government of Maharashtra hereby, makes the following rules further to amend the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, namely :-

1. These rules may be called the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Rules, 2020.

2. In rule 11A of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975, the following proviso, shall be added, namely :-

"Provided that an employer registered under sub-section (3A) of section 5 of the Act shall furnish his first return from the month in which he is liable to pay tax and shall continue to furnish monthly return till the end of that year and thereafter he shall furnish the return as per the provisions of sub-rule (3) of rule 11.".

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

J. V. dipte,

Deputy Secretary to Government.