Section 8(2) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(2)[ The amount of tax due from an enrolled person, as specified in his enrolment certificate, shall be paid for each year on or before the 31st March of the said year :Provided that, in respect of the person who is enrolled and the rate of tax at which he is liable to pay tax is revised, then such revised tax shall be paid on or before the 31st March of the year in which the rates are revised.] [Substituted by Maharashtra Act No. 16 of 2019, dated 9.7.2019.]
