Section 3 in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
3. Levy and charge of tax.
(1)Subject to the provisions of Article 276 of the Constitution of India and of this Act, there shall be levied and collected a tax on professions, trades, callings and employments for the benefit of the State.(2)Every person [excluding firms (whether registered under the Indian Partnership Act, 1932, or not) and Hindu undivided family] [These words were inserted by Maharashtra 28 of 2000, Section 12, (w.e.f. 1-4-1999). ] engaged [actively or otherwise] [These words were inserted by Maharashtra 25 of 1986, Section 3, (w.e.f. 3-7-1986).] in any profession, trade, calling or employment and falling under one or the other of the classes mentioned in the second column of Schedule I shall be liable to pay to the State Government the tax at the rate mentioned against the class of such persons in the third column of the said Schedule:Provided that the tax so payable in respect of any one person shall not exceed [two thousand and five hundred rupees] [These words were substituted for the words 'two hundred and fifty rupees' by Maharashtra 9 of 1989 Section 31, (w.e.f. 1-4-1989).] in any year:Provided further that, entry [21] [Figure '21' substituted for '23' by Maharashtra 32 of 2006. (w.e.f. 1-4-2006).] in Schedule I shall apply only to such classes of persons as may be specified by the State Government by notification in the Official Gazette, from time to time.[Provided also that, a person who is liable to pay tax has remained un-enrolled; then, his liability to pay tax under this section for the periods for which he has remained so un-enrolled shall not exceed eight years from the end of the year immediately preceding the year in which he has obtained the enrolment certificate or the year in which the proceeding for enrolment is initiated against him, whichever is earlier.] [This proviso was added by Maharashtra 8 of 2012, Section 6 (w.e.f. 1-5-2012).][exceed :(a)four years, in case where certificate of enrollment is granted on or after the 1st April 2017,(b)eight years, in any other case,from the end of the year immediately preceding the year in whichcertificate of enrollment has been granted, or the year in which theproceeding for enrollment is initiated against him, whichever isearlier.] [Substituted by Maharashtra Act No. 31 of 2017, dated 15.4.2017.]
