Section 6(3) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(3)[ Where an employer has failed to file such return within the prescribed time, he shall pay, by way of a late fee, an amount of [rupees two hundred, in case he files the return within a period of thirty days after the expiry of the prescribed time for filing of such return and an amount of rupees one thousand, in any other case,] [Sub-section (3) was substituted by Maharashtra 8 of 2012, Section 7(1) (w.e.f. 1-5-2012.] before filing of the said return, This amount shall be in addition to the amount payable, if any, as per the return.]
