Section 8(4) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(4)[ (a) A registered employer furnishing returns as required by sub-section (1) of sections 6 shall first pay into the Government Treasury, the amount of tax due from him for the period covered by a return alongwith the amount of interest payable by him under section 9 of the Act in such manner and at such intervals as may be prescribed.(b)The amount of tax assessed under section 7 or found due under section 14 or 15 in respect of any period less any sum already paid by the employer or person in respect of such period shall be paid by the employer or person liable therefor into the Government Treasury within fifteen days from the date of service of notice of demand issued by the Commissioner in respect thereof.Provided that, the Commissioner may, in respect of any particular employer or person and for reasons to be recorded in writing, allow him to pay tax, penalty or interest, if any, by instalment, but such grant of instalment to pay tax shall be without prejudice to levy of penalty or interest or both.] [Sub-section (4) was inserted by Maharashtra 32 of 2006 (w.e.f. 20-6-2006).]
