Section 8(3) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(3)[ The State Government may, by notification published in the Official Gazette, subject to such conditions and restrictions, as may be specified therein, provide a scheme for payment of tax, in advance, at the rate, which shall be lower than the rate applicable to an enrolled person under Schedule I.(3-A) The liability of such enrolled person, who has paid such amount in advance, as per the notification issued under sub-section (3) shall not be varied due to any increase or decrease in the rate of tax, as provided in Schedule I.] [Substituted by Maharashtra Act No. 26 of 2018, dated 31.3.2018.]
