Extract of Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2012

Maharashtra Act No. VIII OF 2012.

(First Published after having received the assent of the Governor in the "Maharashtra Government Gazette", on the 25th April, 2012)

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-third 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, Amendment and Validation) Act, 2012.

(2) Save as otherwise provided in this Act,-

(a) sections 3 to 6, sub-section (2) of section 7, sections 8 to 11, sub-sections (2) and (3) of section 12, sections 13 and 14, section 17, sub-section (3) of section 18, section 19, sub-section (2) of section 20, sections 21 and 22, sections 24 and 25, sub-section (2) of section 26, sections 27 to 30 and section 32 shall come into force with effect from the 1st May 2012 ;

(6) sub-section (1) of section 7, sub-section (1) of section 20, section 23, sub-section (2) of section 26 shall come into force from such date as the State Government may by notification in the Official Gazette, appoint, and different dates may be appointed for different sections.

CHAPTER V

Amendments to The Maharashtra State Tax on Professions, Trades, Callings And Employments Act, 1975.

5. Amendment of section 2 of Mah XVI of 1975

In section 2 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (hereinafter, in this Chapter, referred to as "the Profession Tax Act"), in clause (a), after the words "and includes" the words "the Special Commissioner of Profession Tax and" shall be inserted.

6. Amendment of section 3 of Mah XVI of 1975

In section 3 of the Profession Tax Act, in sub-section (2), after the second proviso, the following proviso shall be added, namely:-

"Provided also that, a person who is liable to pay tax has remained un-enrolled; then, his liability to pay tax under this section for the periods for which he has remained so un-enrolled shall not exceed eight years from the end of the year immediately preceding the year in which he has obtained the enrollment certificate or the year in which the proceeding for enrollment is initiated against him, whichever is earlier.".

7. Amendment of section 6 of Mah XVI of 1975

In section 6 of the Profession Tax Act,-

(1) for sub-section (3), the following sub-section shall be substituted, namely:-

" (3) Where an employer has failed to file such return within the prescribed time, he shall pay, by way of a late fee, an amount of rupees one thousand before filing of the said return. This amount shall be in addition to the amount payable, if any, as per the return.";

(2) after sub-section (3), the following sub-section shall be added, namely :-

" (4) Any employer liable to file return, having furnished a return-

(a) discovers any omission or incorrect statement therein, may furnish, a revised return in respect of the period covered by the return, at any time before a notice for assessment is served on him in respect of the period covered by the said return or before the expiry of a period of six months from the end of the year to which such return relates, whichever is earlier;

(b) agrees with the findings contained in any intimation received by him as a result of,-

(i) audit under section 7A; or,

(ii) inspection under section 18,

then he may furnish a revised return as per the findings of audit or, as the case may be, inspection within thirty days from the date of receipt of such intimation.".

8. Amendment of section 12 of Mah XVI of 1975

In section 12 of the Profession Tax Act, in sub-section (1),-

(1) in clause (a), in sub-clause (ii), for the words "one or more officers" the words "a Special Commissioner of Profession Tax and one or more officers" shall be substituted;

(2) in clause (b), for the words "Additional Commissioners" the words " Special Commissioner, Additional Commissioners" shall be substituted.

9. Amendment of section 19 of Mah XVI of 1975

In section 19 of the Profession Tax Act, for the word "person", wherever it occurs, the words "employer or person" shall be substituted.