Section 9(2) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(2)Without prejudice to the provisions of sub-section (1) [an employer referred to in that sub-section shall be liable] [These words were substituted for the portion beginning with the words 'if an employer' and ending with the words 'he shall be liable,' of Maharashtra 21 of 1976, Section 7(b), (w.e.f. 1-11-1976).] to [pay by way of simple interest, in addition to the amount of such tax, a sum calculated at the prescribed rate on the amount of such tax, for each month or part thereof, after the last date by which he should have paid the tax.] [Substituted 'pay simple interest at One and a quarter per cent. of the amount of the tax payable for each month for the period for which the tax remains unpaid' by Maharashtra Act No. 31 of 2017, dated 15.4.2017.]
