Section 5 in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
5. Registration and enrolment.
(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.(2)Every person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), shall obtain a certificate of enrolment from the prescribed authority in the prescribed manner.(2A)[ Notwithstanding anything contained in this section and the last preceding section, where a person is a citizen of India and is in employment of any diplomatic or consular office of Trade Commissioner of any foreign country situated in any part of the State, such person, if liable to pay tax, shall obtain a certificate of enrolment as provided in sub-section (2) and pay the tax himself.] [Sub-section (2A) was inserted by Maharashtra 21 of 1976, Section 4(a), (w.e.f. 1-11-1976).](3)Every employer or person required to obtain a certificate of registration or enrolment shall, within thirty days from the date of first publication of this Act in the Official Gazette, or, if he was not engaged in any profession trade, calling or employment on that date, [within thirty days of his becoming liable to pay tax] [These words were substituted for the words within thirty days from the date of commencement of his profession, trade, calling or employment, by Maharashtra 21 of 1976, Section 4(b)(i), (w.e.f. 1-11-1976).] or, in respect of a person referred to [in sub-section (2) or (2A) within thirty days] [These words, brackets, figures and letters were substituted for the words, backets and figures in subsection (2) by Maharashtra 21 of 1976, Section 4(b)(ii). (w.e.f. 1-11-1976).] of his becoming liable to pay tax at a rate higher or lower than the one mentioned in his certificate of enrolment, apply for a certificate of registration or enrolment, or a revised certificate of enrolment, as the case may be, to the prescribed authority in the prescribed form and the prescribed authority shall, after making such inquiry as may be necessary within thirty days of the receipt of the application (which period in the first year from the commencement of this Act shall be extended to ninety days), if the application is in order, grant him such certificate:[Provided that, where on account of revision of rate of tax the person liable to pay tax is required to pay tax at a rate higher or lower than the one mentioned in the certificate of enrolment, the rate of tax mentioned in such certificate shall be deemed to have been revised accordingly on the date of such revision of rate of tax as aforesaid; and pending such person applying for a revised certificate of enrolment and grant of such certificate to him, such person shall, notwithstanding anything contained in this Act, be liable to pay tax at such revised rate.] [This proviso was added by Maharashtra 12 of 1987, Section 2(a), (w.e.f. 21-4-1987).](4)The prescribed authority shall mention in every certificate of enrolment, the amount of tax payable by the holder according to Schedule I, and the date by which it shall be paid, and such certificate shall [subject to the provisions of the provisio to sub-section (3)] [These words, brackets and figure were inserted, by Maharashtra 12 of 1987, Section 5(b), (w.e.f. 21-4-1987).], serve as a notice of demand for purposes of section 10.(5)[ Where an employer, liable to registration has failed to apply for such certificate within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose penalty of rupees five for each day of delay in case of such employer.] [Substituted by Maharashtra Act No. 16 of 2019, dated 9.7.2019.](6)Where an employer or a person liable to registration or enrolment has [* * *] [The word 'deliberately' was deleted by Maharashtra 9 of 1989, Section 32, (w.e.f. 1-4-1989)] given false information in any application submitted under this section, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a [penalty equal to three times the tax payable under the Act] [These words were substituted for the words 'penalty not exceeding rupees one thousand' by Maharashtra 20 of 2002, Section 21(b), (w.e.f. 1-5-2002).].
