Madhya Pradesh Profession Tax Act, 1995 - NOTIFICATIONS
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MADHYA PRADESH ACT

No. 12 of 2008

THE MADHYA PRADESH VRITTI KAR (SANSHODHAN) ADHINIYAM, 2008.

Received the assent of the Governor pn the 30th July, 2008; assent First published in the "Madhya Pradesh Gazette (Extra-ordinary)", dated the 2nd August, 2008

An Act further to amend the Madhya Pradesh Vritti Kar Adhiniyam, 1995.

Be it enacted by the Madhya Pradesh Legislature in the Fifty Ninth year of the Republic of India as follows:-

1. Short title and commencement

(1) This Act may be called the Madhya Pradesh Vritti Kar (Sanshodhan) Adhiniyam, 2008.

(2) It shall be deemed to have come into force from the 1st day of April, 2008.

2. Amendment of Section 11.

In Section 11 of the Madhya Pradesh Vritti Kar Adhiniyam, 1995 (nO.16 of 1995) (hereinafter referred to as the Principal Act), in sub section (2), for full stop occuring at the end, the colon shall be substituted and thereafter the following proviso shall be added, namely:-

"Provided that in case of delayed payment of tax by an employer or person, if in lieu of penalty leviable under Section 13, an amount equal to the penalty has been paid along with the tax, his assessment shall be deemed to have been made for the purpose of sub-section (1).".

3. Amendment of Schedule.

In the Schedule to the Principal Act, for serial number 1 and entries thereto, the following serial number and entries relating thereto shall be substituted, namely :-

"1. Persons in employment whose annual salary or wage,-

(a)	does not exceed rupees 1,20,000	Nil
(b)	exceeds rupees 1,20,000 but less than rupees 1,50,000	Rupees 1000 (Rupees 83 per month for eleven months and rupees 87 for Twelveth month).
(c)	is rupees 1,50,000 and above but less than rupees 1,80,000.	Rupees 1500 (Rupees 125 per month)
(d)	is rupees 1,80,000 and above.	Rupees 2500 (Rupees 208 per month for eleven months and rupees 212 for Twelveth month).".

4. Repeal and Saving

(1) the Madhya Pradesh Vritti kar Sansodhan Adhyadesh, 2008 (No.2 of 2008) is hereby repealed

(2) Notwithstanding the repeal of the said Ordinance, anything done or any action taken under the said Ordinance shall be deemed to have been done or taken under the correspodning provisions of this Act.