FINANCE DEPARTMENT
Mantralaya, Mumbai
400032, dated the 3rd November 2006.
NOTIFICATION
MAHARASHTRA STATE TAX
PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.
No. PFT 1105/C.R. 122/Taxation-3. 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’s 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, Calling 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:-
- These rules may be
called the Mahrashtra State Tax on Professions, Trades, Callings and
Employments (Amendment) Rules, 2006.
- 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:-
“23. A
Officers appointed from the Transport Department.
-
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.
-
The said Officers shall maintain registers in Form 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.
- 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) |
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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) |
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Register in FORM XV-C
Information in respect of cancellation of Enrolment Certificate 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) |
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By order and in the name of the Governor of Maharashtra
SHASHANK MATHNE,
Officer on Special Duty to Government
