LexThe Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
Maharashtra · state statute
Open in Lexace · Ask the AI about this act1975 : Mah. XVI] 1
THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES,
CALLINGS AND EMPLOYMENTS ACT, 1975
[Text as on 31st December 2025]
_____________
CONTENTS
PREAMBLE.
SECTIONS.
1. Short title, extent and commencement.
2. Definitions.
3. Levy and charge of tax.
4. Employer’s liability to deduct and pay tax on behalf of employees.
4A. Restricted liability to pay tax.
4B. Liability to deduct and pay tax in certain cases.
4C. Collection and Payment towards tax.
5. Registration and enrolment.
6. Returns.
7. Assessment and collection of tax.
7A. Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and
certain provisions of rules made thereunder.
8. Payment of tax.
9. Consequences of failure to deduct or to pay tax.
10. Penalty for non-payment of tax.
10A. Special provision regarding liability to pay tax in certain cases.
11. Recovery of tax, etc.
11A. Special powers of Profession Tax Authorities for recovery of tax as arrears of land
revenue.
12. Authorities for implementation of the Act.
12A. Determination of certain disputed questions.
13. Appeal.
14. Revision.
15. Rectification of mistakes.
16. Accounts.
17. Special mode of recovery.
18. Production and inspection of accounts and documents and search of premises.
19. Refunds of excess payment.
19A. Interest on amount of refund.
2 The Maharashtra State Tax on Professions, Trades, [1975: Mah. XVI
Callings and Employments Act, 1975
19B. Interest on delayed of refund.
20. [Deleted].
21. [Deleted].
22. Power to transfer proceedings.
23. [Deleted].
24. Powers to enforce attendance etc.
25. Bar to proceedings.
26. Power to delegate.
26A. Power to collect statistics.
27. Power to make rules.
27A. Exemptions.
28. Amendment of certain enactments.
29. Grants to local authorities for loss of revenue.
30. Amounts to be paid into the Fund established under the Maharashtra Employment
Guarantee Act, 1977.
SCHEDULE I
SCHEDULE II
1975 : Mah. XVI] The Maharashtra State Tax on Professions, Trades, 3
Callings and Employments Act, 1975
LIST OF AMENDMENT ACTS
1. Amended by Mah. 21 of 19761 (1-11-1976)
2. Amended by Mah. 13 of 1982 (20-4-1982)
3. Amended by Mah. 22 of 1985 (16-8-1985)
4. Amended by Mah. 25 of 1986 (3-7-1986)
5. Amended by Mah. 12 of 1987 (20-4-1987)
6. Amended by Mah. 9 of 1988 (22-4-1988)
7. Amended by Mah. 9 of 1989 (1-4-1989)
8. Amended by Mah. 24 of 19902 (28-8-1990)
1 Section 12 of this Act shall be deemed to have come into force on 1st April 1975 [see s. 12(2) of Mah. 21 of 1976].
2 Section 26 of Mah. 24 of 1990 reads as under:––
26. Validation and savings. — (1) Notwithstanding anything contained in any law or any judgment, decree or
order of any Court, Tribunal or any other authority, any assessment, re -assessment, levy or collection of tax, or all
penalties and any interest payable, imposed, paid or realised, or purporting to have been levied, collected, imposed, paid
or realised under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), the Maharashtra Sales Tax on the Transfer of
Property in goods involved in the execution of Works Contracts (Re -enacted) Act, 1989 (Mah. XXVI of 1989), the
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975) and the
Maharashtra Tax on Luxuries (in Hotels and Lodging Houses) Act, 1987 (Mah. XLI of 1987) (hereinafter in this
section, collectively referred to as “the said Acts”), which would have been validly levied, collected, imposed, payable,
paid or realised if the amendments made to the said Acts by this Act were in force during the period for which such tax
is or such penalty or i nterest is levied, collected, imposed, payable, paid or realised under the said Acts shall, for all
purposes, be deemed to be, and shall be deemed to have always been levied, collected, imposed, payable, paid or
realised in accordance with law; and accordingly:—
(a) all acts, proceedings or things done or taken by any authority or Tribunal in connection with the assessment,
re-assessment, levy or collection of tax for the imposition, collection or realisation of any penalty or interest shall,
for all purposes be deemed to be, and to have always been done or taken in accordance with law;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, or other authority, for the refund of any such tax, penalty or interest;
(c) no Court, Tribunal, or other authority shall a force any decree or order directing the refund of any such tax,
penalty or interest;
(d) where any amount, which had been received or realised by way of such t ax, penalty or interest, has been
refunded before the commencement of this Act and such refund would not have been allowed if the provisions of
the said Acts as amended by this Act had been in force on the date on which the order for such refund was pass ed,
the amount so refunded may be recovered as an arrear of tax under the said Acts;
(e) any proceeding, act or thing, which could have been validly taken, continued or done or the levy, imposition
or collection of such tax, penalty or interest at any time before the commencement of this Act if the provisions of
the said Acts as amended by this Act had then been in force but which had not been taken, continued, done or
imposed, may after such commencement be taken, continued, done or imposed, under the said Acts.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing
a person,—
(a) from questioning in accordance with the provisions of the said Acts, as amended by this Act, any
assessment, reassessment, levy, collection, imposition or realisation of tax, penalty or interest referred to in sub -
section (1), or
(b) from claiming, subject to the provisions of sub -section (64) of section 38 or sub-section (3) of section 43 of
the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), so far as may be applicable, refund of any tax, penalty or
interest paid by him, under the said Acts, in excess of the amount due from him by way of tax, penalty or interest
under the said Acts, as amended by this Act.
(3) The applications made to the Tribunal under section 57 of the Bombay Sales Tax Act, 1959 (Bom. LI of 1959)
and pending on the day immediately preceding the day on which this Act comes into force shall be disposed of by the
Tribunal as if this Act had not been passed.
(4) Nothing in this Act shall render any person liable to be convicted of any offence in respect of anything done or
omitted to be done by him, before the commencement of this Act, if such act or omission was not an offence under the
said Acts, but for the amendments made to the said Acts by this Act, nor shall any person in respect of such act or
omission be subjected to a penalty for an offence greater than that which could have been inflicted on him under the law
in force immediately before the commencement of this Act.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
4 The Maharashtra State Tax on Professions, Trades, [1975: Mah. XVI
Callings and Employments Act, 1975
9. Amended by Mah. 12 of 19911 (22-2-1991)2
10. Amended by Mah. 11 of 1992 (1-5-1992)
11. Amended by Mah. 17 of 1993 (1-5-1993)
12. Amended by Mah. 29 of 1994 (1-5-1994)
13. Amended by Mah. 12 of 1995 (1-5-1995)
14. Amended by Mah. 16 of 1995 (1-10-1995)
15. Amended by Mah. 19 of 1996 (29-6-1996)
16. Amended by Mah. 9 of 1997
17. Amended by Mah. 30 of 1997 (15-7-1997)
18. Amended by Mah. 21 of 19983 (1-5-1998)
19. Amended by Mah. 25 of 1999 (23-04-1999)
20. Amended by Mah. 28 of 2000 (1-05-2000)
21. Amended by Mah. 51 of 20004 (13-9-2000)
22. Amended by Mah. 22 of 2001 (1-5-2001)
1 Maharashtra Ordinance No. VI of 1991 was repealed by Mah. 12 of 1991, s. 4.
2 Section 3 of Mah. 12 of 1991 reads as under:––
“3. Validating Provisions and Savings. — (1) Notwithstanding anything contained in any judgment, decree or
order of any Court or Tribunal to the contrary, any assessment, re -assessment, levy, imposition or collection of tax,
interest or penalty or a ny action taken or thing done in relation to such assessment, re -assessment, levy, imposition or
collection, under the provisions of the Principal Act during the period commencing on the 1 st day of November, 1976
and ending on and including the day immedia tely preceding the date of commencement of this Act, shall be deemed to
be as valid and effective as if such assessment, re -assessment, levy, imposition, collection or action or thing had been
duly made, imposed, take or done under the principal Act, as amended by this Act, and accordingly,––
(a) all acts, proceedings or things done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with the assessment, re -assessment, levy, imposition or
collection of any such tax, interest or penalty shall for all purposes be deemed to be, and to have always been done
or taken in accordance with law;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any C ourt or
before any Tribunal, officer or other authority, for the refund of any tax, interest or penalty so paid or collected;
and
(c) no Court, Tribunal, Officer or other authority, shall enforce any decree or order directing the refund of any
such tax, interest or penalty.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing
a person,––
(a) from questioning in accordance with the provisions of the principal Act, as amended by th is Act, any
assessment, re-assessment, levy, imposition or collection of tax, interest or penalty referred to in sub-section (1); or
(b) from claiming refund of any tax, interest or penalty paid by him in excess of the amount due from him by
way of tax, interest or penalty under the principal Act, as amended by this Act.
(3) Nothing in this Act shall render any person liable to be convicted of any offence in respect of anything done or
omitted to be done by him before the commencement of this Act. If such act or omission was not an offence under the
principal Act, but for the amendments made by this Act, nor shall any person in respect of such act or omission be
subject to a penalty greater than that which could have been inflicted on him under the law in force immediately before
the commencement of this Act.”
3 Maharashtra Ordinance No. VI of 1998 was repealed by Mah. 21 of 1998, s. 30.
4 Maharashtra Ordinance No. XV of 2000 was repealed by Mah. 51 of 2000, s. 20.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
1975 : Mah. XVI] The Maharashtra State Tax on Professions, Trades, 5
Callings and Employments Act, 1975
23. Amended by Mah. 16 of 20021 (26-2-2002)
24. Amended by Mah. 20 of 2002 (1-6-2002)
25. Amended by Mah. 13 of 2004 (1-7-2004)
26. Amended by Mah. 17 of 2006 (1-4-2006)
27. Amended by Mah. 32 of 20062 (20-6-2006)
28. Amended by Mah. 6 of 2007 (30-3-2007)
29. Amended by Mah. 25 of 2007 (15-8-2007)3
30. Amended by Mah. 5 of 20084 (22-2-2008)
31. Amended by Mah. 17 of 2009 (1-7-2009)5
32. Amended by Mah. 12 of 2010 (1-5-2010)
33. Amended by Mah. 8 of 2012 (1-5-2012)6, 7
1 Maharashtra Ordinance No. VII of 2002 was repealed by Mah. 16 of 2002, s. 7.
2 Maharashtra Ordinance No. VI of 2006 was repealed by Mah. 32 of 2006, s. 56.
3 This Act came into force with effect from 15 -8-2007 vide G.N.F.D. No. VAT -1507-CR-57 Taxation -I,
dated 10-8-2007.
4 Maharashtra Ordinance No. XI of 2008 was repealed by Mah. 5 of 2008, s. 16.
5 This Act came into force with effect from 1 -7-2009 vide G.N.F.D. No. VAT -1509-CR-78 Taxation -I,
dated 29-6-2009.
6 Section 33 of Mah. 8 of 2012 reads as under:––
“33. Validation and savings. –– (1) Notwithstanding anything contained in any judgment, decree or order of any
Court or Tribunal to the contrary, and assessment, review, levy or collecti on of tax in respect of sales or purchases
effected by any dealer or person or any action taken or thing done in relation to such assessment, review, levy or
collection of tax by any dealer or person under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah. IX
of 2005) (hereinafter, in this Chapter, referred to as “the Value added Tax Act”), during the period commencing on the
1st April 2005 and ending, on and including the date immediately preceding the date of the commencement of the
Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2012 (Mah. VIII of 2012) (hereinafter, in this Chapter,
referred to as “the Amendment Act”) shall be deemed to be valid and effective as if such assessment, review, levy or
collection or action or thing h ad been duly made, taken or done under the Value Added Tax Act, as amended by the
Amendment Act, and accordingly,––
(a) all acts, proceedings or things done or taken by the State Government or by any officer of the State
Government or by any other aut hority in connection with the assessment, review, levy or collection of any such
tax, shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with the law;
(b) no suit, appeal, application or other proceedings sha ll lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid; and
(c) no Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of a ny
such tax.
(2) For the removal of doubts, it hereby declared that nothing in sub -section (1) shall be construed as preventing
a person,—
(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the
Value Added Tax Act, as amended by the Amendment Act.
(3) Nothing in the Value Added Tax Act, as amended by the Amendment Act, shall, render any person liable to be
convicted of any offence in respect of anything done or omitted to be done by him, before the commencement of the
Amendment Act, if such act or omission was not an offence under the Value Added Tax Act, but for the amendments
made by the Amendment Act; nor shall any person in respect of such Act or omission be subject to a penalty have
greater than that which could have been imposed on him under the law in force immediately before the commencement
of the Amendment Act.”
7 Sections 5, 6, 7( 2), 8, 9 of Mah. 8 of 2012 came into force on 1 -5-2012, as per section 1( 2)(a) thereof and section 7( 1)
thereof came into force on 1-08-2012, vide, G.N.F.D. No. VAT. 1512/C.R. 65/Taxation-I, dated the 4-7-2012.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
6 The Maharashtra State Tax on Professions, Trades, [1975: Mah. XVI
Callings and Employments Act, 1975
34. Amended by Mah. 27 of 2014 (26-06-2014)1, 2
1 Section 28 of Mah. 27 of 2014 reads as under:––
CHAPTER VII
VALIDATION AND SAVINGS.
28. Validation and savings.–– (1) Notwithstanding anything contained in any judgment, decree or order of any
Court or Tribunal to the contrary, any assessment, review, levy or collection of tax in respect of sales or purchases
effected by any dealer or person, or any action taken or thing done in relation to such assessment, review, levy or
collection of tax by any dealer or person under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah. IX
of 2005) (hereinafter, in this section referred to as “the Value added Tax Act”), before the commencement of the
Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2014 (Mah. XXVII of 2014) (hereinafter, in this
section, referred to as “the Amendment Act”) shall be deemed to be valid and effective as if such assessmen t, review,
levy or collection or action or thing had been duly made, taken or done under the Value Added Tax Act, as amended by
the Amendment Act, and accordingly,—
(a) all acts, proceedings or things done or taken by the State Government or by any off icer of the State
Government or by any other authority in connection with the assessment, review, levy or collection of any such
tax, shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with the law;
(b) no s uit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid; and
(c) no Court, Tribunal, officer or other authority shall enfo rce any decree or order directing the refund of any
such tax.
(2) For the removal of doubts, it hereby declared that nothing in sub -section (1) shall be construed as preventing a
person,—
(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the
Value Added Tax Act, as amended by the Amendment Act.
(3) Nothing in the Value Added Tax Act, as amended by the Amendment Act, shall, render any person liable to be
convicted of any offence in respect of anything done or omitted to be done by him, bef ore the commencement of the
Amendment Act, if such act or omission was not an offence under the Value Added Tax Act, but for the amendments
made by the Amendment Act; nor shall any person in respect of such Act or omission be subject to a penalty have
greater than that which could have been imposed on him under the law in force immediately before the commencement
of the Amendment Act.
2 Sections 5 and 6 of Mah. 27 of 2014 came into force on 26 -06-2014 and section 7 thereof came into force on
01-07-2014, as per section 1(2) thereof.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
1975 : Mah. XVI] The Maharashtra State Tax on Professions, Trades, 7
Callings and Employments Act, 1975
35. Amended by Mah. 17 of 2015 (1-04-2015)1, 2
1 Section 14 of Mah. 17 of 2015 reads as under:––
VALIDATION AND SAVINGS.
14. Validation and savings. –– (1) Notwithstanding anything co ntained in any judgment, decree or order of any
Court or Tribunal to the contrary, any assessment, review, levy or collection of tax in respect of sales or purchases
effected by any dealer or person, or any action taken or thing done in relation to such as sessment, review, levy or
collection under the provisions of the Maharashtra Value added Tax Act, 2002 (Mah. IX of 2005) (hereinafter, in this
section, referred to as “the Value Added Tax Act”), before the commencement of the Maharashtra Tax Laws (Levy,
Amendment and Validation) Act, 2015 (Mah. XVII of 2015) (hereinafter, in this section, referred to as “the
Amendment Act”), shall be deemed to be valid and effective as if such assessment, review, levy or collection or action
or thing had been duly made, tak en or done under the Value Added Tax Act, as amended by the Amendment Act, and
accordingly,—
(a) all acts, proceedings or things done or taken by the State Government or by any officer of the State
Government or by any other authority in connection wi th the assessment, review, levy or collection of any such
tax, shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with the law;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund or any tax so paid; and
(c) no Court, Tribunal, officer or authority shall enforce any decree or order directing the refund or any such
tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing
a person,—
(a) from questioning in accordance with the provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) from claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the
Value Added Tax Act, as amended by the Amendment Act.
(3) Nothing in the Value Added Tax Act, as amended by the Amendment Act, shall, render any person liable to be
convicted of any offence in respect of anything done or omitted to be done by him, before the commencement of the
Amendment Act, if such act or omission was not an offence under the Value Added Tax Act, but for the amendments
made by the Amendment Act; nor shall any person in shall any person in respect of such Act or omission be subject to a
penalty greater than that which could have been imposed on him under the l aw in force immediately before the
commencement of the Amendment Act.
2 Section 3 Mah. 27 of 2015 came into force on 01-04-2015, as per section 1(2)(a) thereof.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
8 The Maharashtra State Tax on Professions, Trades, [1975: Mah. XVI
Callings and Employments Act, 1975
36. Amended by Mah. 15 of 2016 (1-04-2016)1, 2
37. Amended by Mah. 31 of 2017 (1-04-2017)3, 4
1 Section 22 of Mah. 15 of 2016 reads as under:––
22. Validation and savings. –– (1) Notwithstanding anything contained in any judgment, decree or order of any
Court or Tribunal to the contrary, any assessment, review, levy or collection of tax in respect of sales or purchases
effected by any dealer or person, or any action taken or thing done in relation to such assessment, review, levy or
collection of tax under the provisions of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) (hereinafter, in
this section, referred to as “the Value Added Tax Act”), before the commencement of the Maharashtra Tax Laws (Levy,
Amendment and Validation) Act, 2016 (Mah. XV of 2016) (hereinafter, in this section, referred to as “the Amendment
Act”), shall be deemed to be valid and effective as if such assessment, review, levy or collection or action or thing had
been duly made, taken or done under the Value Added Tax Act, as amended by the Amendment Act, and
accordingly,—
(a) All acts, proceedings or things done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with the assessment, review, levy or collection of any such
tax, shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with the law;
(b) No suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund or any tax so paid; and
(c) No Court, Trib unal, officer or other authority shall enforce any decree or order directing the refund or any
such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing
a person,—
(a) From quest ioning in accordance with the provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, review, levy or collection of tax referred to in sub-section (1), or
(b) From claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the
Value Added Tax Act, as amended by the Amendment Act.
(3) Nothing in the Value Added Tax Act, as amended by the Amendment Act, shall, render any person liable to be
convicted of any offence in respect of any thing done or omitted to be done by him, before the commencement of the
Amendment Act, if such act or omission was not an offence under the Value Added Tax Act, but for the amendments
made by the Amendment Act; nor shall any person in respect of such Act o r omission be subject to a penalty have
greater than that which could have been imposed on him under the law in force immediately before the commencement
of the Amendment Act.
(4) Notwithstanding the deletion of section 56 of the Value Added Tax Act, th e provisions of said section and the
rules made thereunder shall, subject to the other provisions of the said Act, continue to have effect in so far as they
apply to the,—
(a) Applications pending prior to the date (hereinafter referred to as “the said date”) of effect of section 17 of
the Amendment Act,
(b) Proceedings which have been completed prior to the said date, and
(c) Proceedings which may commence after the date.
2 Section 5 and 6 of Mah. 15 of 2016 came into force on 1-5-2016, as per section 1(2)(b) of thereof.
3 Section 20 of Mah. 31 of 2017 reads as under:––
20. Validation and saving. –– (1) Notwithstanding anything contained in any judgment, decree or order of any
Court or Tribunal to the contrary, assessment or any action taken or thing done in relation to such assessment, under the
provisions of the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (Mah. IV of 2003) and the rules
made thereunder (hereinafter, in this Chapter, referred to as “the law relating to the Entry Tax”) at any time before the
commencement of the Maharashtra Tex Laws (Levy, Amendment and Validation) Act, 2017 (Mah. XXXI of 2017)
(hereinafter, in this Chapter, referred to as “the Amendment Act”), if made within the time limit provided under section
23 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), as it exists on the date of such assessment, or
any action taken or thing done in relation to such assessment, shall be deemed to be valid and effective as if such
assessment or act ion taken or thing had been duly made, taken or done under the law relating to the Entry Tax, as
amended by the Amendment Act, and accordingly, all acts, proceedings or things done or taken by the State
Government or by any officer of the State Government or by any other authority in connection with the assessment,
shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with the law.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing
a person, from questioning in accordance with the law relating to the Entry Tax, as amended by the Amendment Act,
any assessment referred to in sub-section (1).
4 Sections 3, 4, 5 and 6 of Mah. 31 of 2017 came into force on 1-4-2017, as per section 1(2)(b) thereof.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
1975 : Mah. XVI] The Maharashtra State Tax on Professions, Trades, 9
Callings and Employments Act, 1975
38. Amended by Mah. 42 of 2017 (01-07-2017)1, 2
39. Amended by Mah. 26 of 2018 (01-04-2018)
40. Amended by Mah. 14 of 2019 (06-03-2019)3, 4, 5
1 Section 78 of Mah. 42 of 2017 reads as under:––
78. Savings. –– (1) Notwithstanding the amendments made in the Mumbai Municipal Corporation Act (III of
1888), the Maharashtra Entertainments Duty Act (I of 1923), the Maharashtra Municipal Corporations Act (LIX of
1949), the Maharashtra Motor Vehicles Tax Act (LXV of 1958), the Maharashtra Village Panchayats Act (III of 19 59),
Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965 (Mah. XL of 1965), the
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975) and the
Maharashtra Value Added Tax Act, 200 2 (Mah. IX of 2005) by this Act, those laws and all rules, regulations, orders,
notifications, form, certificates and notices, appointments and delegation of powers issued under those laws which are
in force immediately before the appointed day of the Maha rashtra Goods and Services Tax Act, 2017 (Mah. XLIII of
2017) shall, subject to the other provisions of this Act, in so far as they apply, continue to have effect after the
appointed day of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) for the purposes of the levy,
returns, assessment, re -assessment, appeal, determination, revision, rectification, reference, limitation, production and
inspection of accounts and documents and search of premises, transfer of proceedings, payment and re covery,
calculation of cumulative quantum of benefits, exemption from payment of tax and deferment of due date for payment
of tax, cancellation of the certificate of Entitlement, collection or deduction of tax at source, refund or set off of any ta x,
withholding of any refund, exemption from payment of tax, collection of statistics, the power to make rules, the
imposition of any penalty, or of interest or forfeiture of sum where such levy, returns, assessment, re -assessment,
appeal, determination, revision, rectification, reference, limitation, payment and recovery, calculation of cumulative,
quantum of benefits, exemption from payment of tax and deferment of due date for payment of tax cancellation of the
certificate of entitlement, collection, deduction of tax at source, refund, set -off, withholding of any refund, exemption,
collection of statistics, the power to make rule, limitation, production and inspection of accounts and documents and
search of premises, transfer of proceedings, penalty, interest or forfeiture of any sum relates to any period ending before
the appointed day of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) or for any other purpose
whatsoever connected with or incidental to any of the purposes aforesaid and whethe r or not the tax, penalty, interest,
sum forfeited or tax deducted at source, if any, in relation to such proceedings is paid before or after the appointed day
of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017).
(2) Without prejudic e to the provisions contained in the foregoing sub -section, the provisions of section 7 of the
Maharashtra General Clauses Act (I of 1904), shall apply in relation to the repeal of any of the provisions of the Acts
referred to in sub-section (1).
2 Section 53 of the Mah. 42 of 2017, came into force on 1 -7-2017 vide G.N.F.D. No. MGST. 1017/CR 101( 2)/Taxation-
1, dated the 29-6-2017.
3 Section 7 of Mah. 14 of 2019 reads as under :––
7. Validation and saving. –– (1) Notwithstanding anything contained in any judgment, decree or order of any
Court or Tribunal to the contrary, any assessment, appeal, review, levy or collection of tax in respect of sales or
purchases effected by any dealer or person, or any action taken or thing done in relation to such assessme nt, appeal,
review, levy or collection of tax under the provisions of Value Added Tax Act, as amended by the Maharashtra Tax
Laws (Amendment and Validation) Act, 2019 (Mah. XIV of 2019) (hereinafter, in this section, referred to as “the
Amendment Act”), sh all be valid and always be deemed to be valid and effective as if the provisions relating to
assessment, appeal, review, levy or collection or action or thing were prevalent under the Value Added Tax Act, on the
relevant date and accordingly,—
(a) all acts, proceedings or things done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with the assessment, appeal, review, levy or collection of any
such tax, shall, for all purposes, be deeme d to be, and to have always been done or taken in accordance with the
law ;
(b) no suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid; and
(c) no Court, Tribunal, Officer or other authority shall enforce any decree or order directing the refund of any
such tax.
(2) For the removal of doubts, it is hereby declared that nothing in sub -section (1) shall be construed as preventing
a person,—
(a) From questioning in accordance with the provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, appeal, review, levy or collection of tax referred to in sub-section (1), or
(b) From claiming of refund of any tax paid by him in excess of the amount due from him by way of tax under
the Value Added Tax Act, as amended by the Amendment Act.
4 Section 2 of the Mah. 14 of 2019, came into force on 6-3-2019, as per section 1(2) thereof.
5 Maharashtra Ordinance No. VI of 2019 was repealed by Mah. 14 of 2019, s. 8.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
10 The Maharashtra State Tax on Professions, Trades, [1975: Mah. XVI
Callings and Employments Act, 1975
41. Amended by Mah. 16 of 2019 (9-07-2019)1, 2
42. Amended by Mah. 20 of 20203 (22-07-2020)
43. Amended by Mah. 19 of 2023 (01-04-2023)
44. Amended by Mah. 32 of 20244
45. Amended by Mah. 56 of 2025 (31-12-2025)
1 Section 7 of Mah. 16 of 2019 reads as under:––
“7. Validation and saving. –– (1) Notwithstanding anything contained in any judgment, decree or order of any
Court or Tribunal to the contrary, any assessment, appeal, review, levy or collection of tax in respect of sales or
purchases effected by any dealer or person, or any action taken or thin g done in relation to such assessment, appeal,
review, levy or collection of tax under the provisions of Value Added Tax Act, commencement of the Maharashtra Tax
Laws (Second Amendment and Validation) Act, 2019 (Mah. XVI of 2019) (hereinafter, in this sect ion, referred to as
“the Amendment Act”), shall be valid and always be deemed to be valid and effective as if the provisions relating to
assessment, appeal, review, levy or collection or action or thing were prevalent under the Value Added Tax Act, on the
relevant date and accordingly,—
(a) All acts, proceedings or things done or taken by the State Government or by any officer of the State
Government or by any other authority in connection with the assessment, appeal, review, levy or collection of any
such tax, shall, for all purposes, be deemed to be, and to have always been done or taken in accordance with the
law;
(b) No suit, appeal, application or other proceedings shall lie or be maintained or continued in any Court or
before any Tribunal, officer or other authority, for the refund of any tax so paid ; and
(c) No Court, Tribunal, officer or other authority shall enforce any decree or order directing the refund of any
such tax.
(2) For the removal of doubts, it hereby declared that no thing in sub-section (1) shall be construed as preventing a
person,—
(a) From questioning in accordance with the provisions of the Value Added Tax Act, as amended by the
Amendment Act, any assessment, appeal, review, levy or collection of tax referred to in sub -section ( 1), or
(b) From claiming refund of any tax paid by him in excess of the amount due from him by way of tax under the
Value Added Tax Act, as amended by the Amendment Act.”
2 Section 2, 3 and 4 of the Mah. 16 of 2019 came into force on 09-07-2019, as per section 1(2) thereof.
3 Maharashtra Ordinance No. XIII of 2020 was repealed by Mah. 20 of 2020, s. 4.
4 Section 5 of the Mah. 32 of 2024 came into force on 01-09-2024 vide G.N., F.D., No. PTA -2024/C.R.19/Taxation-3,
dated the 01-09-2024.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
1975 : Mah. XVI] The Maharashtra State Tax on Professions, Trades, 11
Callings and Employments Act, 1975
MAHARASHTRA ACT No. XVI OF 19751
[THE MAHARASHTRA STATE TAX ON PROFESSIONS TRADES,
CALLINGS AND EMPLOYMENTS ACT, 1975.]
[This Act received the assent of the Governor 4th June 1975; assent was first published in
the Maharashtra Government Gazette, Extraordinary No. 18, Part IV, on the 10th June 1975.]
An Act to provide for the levy and collection of a tax on professions, trades,
callings and employments for the benefit of the State.
WHEREAS, it is expedient to provide for the levy and collection of a tax on professions, trades,
callings and employments for the benefit of State 2* * * and for matters connected therewith; It is
hereby enacted in the Twenty-sixth year of the Republic of India as follows:––
1. Short title, extent, commencement and duration. — (1) This Act may be called the
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.
(2) It extends to the whole of the State of Maharashtra.
(3) It shall be deemed to have come into force on the 1st day of April 1975.
2. Definitions.— In this Act, unless the context otherwise requires,––
(a) “Commissioner” means the Commissioner of Profession Tax appointed u nder section
12, and includes 3[the Special Commissioner of Profession Tax and] an Additional
Commissioner of Profession Tax (if any) appointed under that section;
(b) “corporation area” means an area within the limits of a Municipal Corporation
constituted under the Bombay Municipal Corporation Act (Bom. III of 1888), the Bombay
Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949), or the City of Nagpur
Corporation Act, 1948 (C. P. and Berar II of 1950);
4[(ba) “employee” means a person employed on salary or wages, and includes––
(i) a Government servant receiving pay from the revenues of the Central Government
or any State Government or the Railway Fund;
(ii) a person in the service of a body, whether incorporated or not, which is owned or
controlled by the Central Government or any State Government where the body operates in
any part of the State, even though its headquarter may be outside the State;
(iii) a person engaged in any employment of an employer, not covered by, items ( i)
and (ii) above;]
(c) “employer” in relation to an employee earning any salary or wages on regular basis
under him, means the person or the officers who is responsib le for disbursement of such salary
or wages and includes the head of the office or any establishment as well as the manager or
agent of the employer;
5[(ca) “engaged” in relation to any profession, trade, callings or employment means
occupied fully or oth erwise in such profession, trade, calling or employment whether any
pecuniary benefit or benefit of any nature whatsoever, actually accrues or not to a person from
such occupation;]
1 For Statement of object and Reasons, see Maharashtra Government Gazette, 1975, Part V, Extra., page 278.
2 The words “for raising additional reso urces needed for implementing the Employment Guarantee Scheme of the State
Government and to provide for establishment of the Employment Guarantee Fund” were deleted by
Mah. 5 of 2008, s. 11.
3 These words were inserted by Mah. 8 of 2012, w.e.f. 1st May 2012.
4 Clause (ba) was inserted by Mah. 21 of 1976, s. 2(a).
5 Clause (ca) shall be deemed to have been inserted with effect from the 3rd July 1986 by Mah. 24 of 1990, s. 20.
12 The Maharashtra State Tax on Professions, Trades, [1975: Mah. XVI
Callings and Employments Act, 1975
(d) “month” means a month reckoned according to the British calendar;
(e) “person” means any person who is engaged 1[actively or otherwise] in any profession,
trade, calling or employment in the State of Maharashtra and includes a Hindu undivided family,
from company, corporation or other corporate body, any society, club or association so engaged,
but does not include any person who earns wages on a casual basis;
(f) “prescribed” means prescribed by the rules made under this Act;
(g) “profession tax” or “tax” means the tax on professions, trades, callings and
employments levied under this Act;
(h) “salary” or “wage” includes pay or wages, dearness allowance and all other
remunerations received by any person on regular basis, whether payable in cash or kind, and
also includes perquisites, and profits in lieu of salary, as def ined in section 17 of the Income-tax
Act, 1961 (43 of 1961), 2[but does not include bonus in any form and on any account or
gratuity];
(i) “Schedule” means a Schedule appended to this Act;
3[(j) “Tribunal” means the Maharashtra Sales Tax Tribunal constit uted under section 11 of
the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and discharging the functions of
the Tribunal assigned to it by or under this Act;]
(k) “year” means the financial year.
3. Levy and charge of tax. –– (1) Subject to the provisions of article 276 of the Constitution of
India and of this Act, there shall be levied and collected a tax on professions, trades, callings and
employments for the benefit of the State.
(2) Every person 4[including limited liability partnership, reg istered under the Limited Liability
Partnership Act, 2008 (6 of 2009) but] 5[excluding firms (whether registered under the Indian
Partnership Act, 1932 (9 of 1932), or not) and H indu undivided family] engaged 6[actively of
otherwise] in any profession, tra de, calling or employment and falling under one or the other of the
classes mentioned in the second column of Schedule I shall be liable to pay to the State Government
the tax at the rate mentioned against the classes of such person in the third column of
the said Schedule:
Provided that, the tax so payable in respect of any one person shall not exceed 7[two thousand
and five hundred rupees] in any year:
Provided further that, 8[entry 21] in Schedule I shall apply only to such classes of persons as
may be specified by the State Government by notification in the Official Gazette , from
time to time.
9[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 h e has remained so un -enrolled shall
not 10[exceed:
1 The words were inserted by Mah. 25 of 1986, s. 2.
2 These words were added by Mah. 21 of 1976, s. 2(b).
3 Clause ( j) was substituted and shall be deemed to have been substituted with effect from the 1 st April 2005 by
Mah. 32 of 2006, s. 2.
4 These words and figures were inserted by Mah. 26 of 2018, s. 2.
5 These words, brackets and figures were deemed to have been inserted w.e.f. 1st April 1999 by Mah. 28 of 2000, s. 12.
6 These words were inserted by Mah. 25 of 1986, s. 3.
7 These words were substituted for the words “two hundred and fifty rupees” by Mah. 9 of 1989, s. 31.
8 These words and figures were substituted for the word and figures “entry 23” and shall be deemed to have been
substituted with effect from the 1st April 2006 by Mah. 32 of 2006, s. 3.
9 This proviso was added by Mah. 8 of 2012, s. 6, w.e.f. 1st May 2012.
10 This portion was substituted for the portion beginning with the words “exceed eight years” and ending with the words
“whichever is earlier” by Mah. 31 of 2017, s. 3. w.e.f. 1st April 2017.
1975 : Mah. XVI] The Maharashtra State Tax on Professions, Trades, 13
Callings and Employments Act, 1975
(a) four years, in case where certificate of enrolment is granted on or after the
1st April 2017,
(b) eight years, in any other case,
from the end of the year immediately preceding the year in which cer tificate of enrolment
has been granted, or the year in which the proceeding for enrolment is initiated against him,
whichever is earlier.]]
1[(3) Notwithstanding anything contain ed in the third proviso of sub -section ( 2), where an
application for enrolment is filed between the 1st April 2016 andExcerpt shown. Open the full act in Lexace.