Section 10A(5) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(5)Where an employer liable to pay tax under this Act, is succeeded in the office or establishment for activity by any person in the manner described in sub-section (4) then, such person shall,-(a)notwithstanding anything contained in section 3, be liable to pay tax in respect of the period from the date of such succession, and(b)within 30 days from the date of such succession, apply for certificate of registration, unless he already holds a certificate of registration.]
