THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975 - HISTORY
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Body 8. Payment of Tax-

(1) The tax payable under this Act shall be paid in the prescribed manner.

(2) The amount of tax due from enrolled persons for each year as specified in their enrollment certificates shall be paid:-

(a) in respect of a person who stands enrolled before the commencement of a year or is enrolled on or before the 31^st May of a year	Before 30^th June of that year or such later date as the Commissioner may by notification in the Official Gazette, specify in respect of that year.
(b) in respect of a person who is enrolled after the 31^st May of a year	Within one month of the date of enrolment.
(c) in respect of a person who is enrolled and the rate of tax at which he is liable to pay tax is revised.	Within one month of the date of such revision.

(3) (a) Subject to the rules, any person holding a certificate of enrollment and liable to pay tax at the rate of rupees 1700, 2200 or as the case may be, 2500 per annum, may discharge his liability for payment of tax under this Act for a total continuous period of five years by making payment in advance of a lump sum amount equal to four times of such rate of tax on or before the 30^th June of the year.

(b) If any such lump sum payment is not made on or before such date, but is made on or before the end of the year, such person shall be liable to pay an additional lump sum amount for the period of delay at the rate of rupees 200 per month, in addition to the amount of lump sum payable under clause (a).

(c) Any increase or decrease in the rate of tax shall not vary the liability of tax payable by such person who has paid such lump sum amount in lieu of tax.

(4)(a) A registered employer furnishing returns as required by sub-section (1} of section 6 shall first pay into the Government Treasury, the amount of tax due from him for the period covered by a return alongwith the amount of interest payable by him under section 9 of the Act in such manner and at such intervals as may be prescribed.

(b) The amount of tax assessed under section 7 or found due under section 14 or 15 in respect of any period less any sum already paid by the employer or person in respect of such period shall be paid by the employer or person liable therefor into the Government Treasury within fifteen days from the date of service of notice of demand issued by the Commissioner in respect thereof:

Provided that, the Commissioner may, in respect of any particular employer or person and for reasons to be recorded in writing, allow him to pay tax, penalty or interest, if any, by installment, but such grant of installments to pay tax shall be without prejudice to levy of penalty or interest or both.