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THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975 - NOTIFICATION
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Body In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2009 (Mah Act No. XVII of 2009), is hereby published under the authority of the Governor.

By order and in the name of the Governor of Maharashtra

H. B. Patel

Secretary to Government,

Law and Judiciary Department

EXTRACT OF MAHARASHTRA ACT NO. XVII OF 2009.

(First Published, after having received the assent of the Governor in the "Maharashtra Government Gazette", on the 27th June, 2009)

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 purpose hereinafter appearing; it is hereby enacted in the Sixtieth year of the Republic of India as follows:-

CHAPTER 1

PRELIMINARY

1. Short title and commencement

(1) This Act may be called the Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2009.

(2)(a) Sections 1 to 4 shall come into force on such date as the state Government may, by notification in the Official Gazette, appoint.

(b) Save as otherwise provided in this Act, the remaining sections shall come into force with effect from the 1st July, 2009.

CHAPTER IV

AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.

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

In SCHEDULE I appended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, (Mah.XVI of 1975) for entry 1, the following entry shall be substituted, namely,-

"1. Salary and wage earners -

Such persons whose monthly salaries or wages,-

 
(a) do not exceed rupees 5,000 NIL
(b) exceed rupees 5,000 but do not exceed rupees 10,000 175 per month
(c) exceeds rupees 10,000 2,500 per annum, to be paid in the following manner:-
  (a) rupees two hundred per month except for the month of February ;
  (b) rupees three hundred for the month of February".