THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975 - NOTIFICATION
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Body Notification No. No. PFT- 1105/CR-122/ Taxation 3. Dated 3rd November, 2006

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 Employment' 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 Employment's 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 (Mah.XVI of 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, 2006.

2. After rule 23 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975 (hereinafter referred to as "the principal rules" the following rule shall be inserted, namely :-

"23A Officers appointed from the Transport Department.-

(1) The Officers of the Transport Department appointed for the purpose of the Act shall maintain proper accounts of registration, amendment and cancellation of Enrolment Certificates, levy of tax, imposition of interest and penalty, collection and recovery of tax, deposit of the tax into Government treasury and matters incidental and ancillary thereto.

(2) The said Officers shall maintain registers in Form XV-A, XV-B and XV-C. A copy each of the extracts of these registers shall be submitted to the Commissioner within fifteen days from the end of each month.

3. After Form XV appended to the principal rules, the following Forms shall be inserted, namely :-

Register in FORM XV-A

Information in respect of collection of taxes from Enrolment holders Under Entry 13 of Schedule I

Month :-

Sr. No	Date	Name of Person	Permit No.	EC No.	sub entry No	Tax	Amount Interest	Collected penalty	(Rs.) Total	Period	Receipt No.	Name of Bank/ Treasury and Date of Payment	Remark
1	2	3	4	5	6	7	8	9	10	11	12	13	14

Register in FORM XV- B

Information in respect of grant of Enrolment Certificate under Entry 13 of Schedule I

Month	Sr. No	Name, Address and Telephone No. of person	Enrolment No	Sub entry No	Type of vehicle	Permit No	Date of EC	Date of liability
1	2	3	4	5	6	7	8	9

Register in FORM XV-C

Information in respect of cancellation of Enrolment Certificates under Entry 13 of Schedule- I

Month	Sr. No	Name & Address of person	Enrolment No	Sub entry No	Permit No	Date of order of cancellation	Date of effect of cancellation
1	2	3	4	5	6	7	8

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

Shashank Mathne

Office on Special Duty Government.