Section 5(3) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(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).]
