Section 2(c) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(c)"employer", in relation to an employee earning any salary or wages on regular basis under him, means the person or the officer who is responsible for disbursement of such salary or wages and includes the head of the office of any establishment as well as the manager or agent of the employer; the person or the officer who is responsible for paying salary or wages of the employee. It includes the head of the office of any establishment and that of the employer. The purpose of this definition is to fix the responsibility to deduct the professional tax from the employee's salary and pay to the Government.
