Section 4C(1) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(1)The State Government may, from time to time, by notification published in the Official Gazette and subject to such conditions and restrictions as may be specified therein, require any notified person or class of persons (hereinafter, in this section referred to as "tax collector"), who is eligible to receive any amount towards supply of goods or, as the case may be, supply of services or towards any other purposes, to collect an amount towards tax from an enrolled person or a person, liable to be enrolled.
