Section 4C(3) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(3)All the provisions under the Act, related to an employer and employee, shall mutatis mutandis apply to the person liable to collect the tax and the person from whom such tax is collected under sub-section (1).] [This proviso was added by Maharashtra 21 of 1976, Section 3, (w.e.f. 1-11-1976).]
