Section 27A(a) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(a)[ the members of the Forces as defined in the Army Act, 1950 or the Air Force Act, 1950 and the members of Indian Navy as defined in the Navy Act, 1957 serving in any part of the State and drawing pay and allowances as Army or Air Force or Navy, as the case may be, including the members of auxiliary forces or reservists, or reserve and auxiliary services serving in any part of the State and drawing pay and allowances as such auxiliary forces or reservists, or reserve and auxiliary services, as the case may be, under the budgetary allocations of the Defence Services;] [Clause (a) was substituted and shall be deemed to have been substituted with effect from the 1st November 1976, for the original by Maharashtra 12 of 1991, Section 2.]
