Section 5(1) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(1)Every employer (not being an officer of Government) liable to pay tax under section 4 [or under sub-section (5) of section 10A] [These words were inserted by Maharashtra 25 of 1986 (w.e.f. 3-7-1986).] shall obtain a certificate of registration from the prescribed authority in the prescribed manner.
