Section 9(3A) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(3A)[ If a person, liable to get enrolled, fails to apply for certificate of enrolment within the period specified under this Act, he shall be liable to pay simple interest at the rate of 1.25 per cent. per month or part thereof of the amount of tax payable, from the 1st July of that year, till the date of payment of such tax, in addition to the amount of tax payable in respect of the year, for which he has remained unenrolled.] [Inserted by Maharashtra Act No. 16 of 2019, dated 9.7.2019.]
