Section 9 in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
9. Consequences of failure to deduct or to pay tax.
(1)If an employer (not being an officer of Government) [fails to pay the tax] [These words were substituted by the words 'does not deduct the tax at the time of payment of salary or wage, or after deducting fails to pay the tax' by Maharashtra 21 of 1976, Section 7(a), (w.e.f. 1-11-1976).] as required by or under this Act, he shall without prejudice to any other consequences and liabilities which he may incur, be deemed to be an assessee in default in respect of the tax.(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.](2A)[ Where the amount of tax as assessed under section 7 or as found payable in view of an order passed under section 13 or 14 is more than the amount of tax paid by the employer, then such employer shall be liable to pay simple interest on the amount of difference of tax at the rate and in the manner laid down in sub-section (2)] [Sub-section (2A) as inserted, by Maharashtra 12 of 1987, Section 4(b), (w.e.f. 21-4-1987).].(3)If an enrolled person fails to pay the tax as required by or under this Act, he shall be liable to pay simple interest at the rate and in the manner laid down in sub-section (2).(3A)[ If a person, liable to get enrolled, fails to apply for certificate of enrolment within the period specified under this Act, he shall be liable to pay simple interest at the rate of 1.25 per cent. per month or part thereof of the amount of tax payable, from the 1st July of that year, till the date of payment of such tax, in addition to the amount of tax payable in respect of the year, for which he has remained unenrolled.] [Inserted by Maharashtra Act No. 16 of 2019, dated 9.7.2019.](4)[ The Commissioner may, subject to such conditions and limitations as may be prescribed, and for reasons to be recorded in writing, remit the whole or any part of the interest payable in respect of any period under this section.] [Sub-section (4) as inserted by Maharashtra 17 of 1993 (w.e.f. 1-5-1993).]
