Section 12A in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
12A. [ Determination of certain disputed questions. [This section was inserted by Maharashtra 21 of 1976, Section 8, (w.e.f. 1-11-1976).]
(1)If any question arises, otherwise than in proceedings before a Court or before the prescribed authority has commenced assessment of an employer under section 7, about the interpretation or the scope of any expression defined in section 2 or of any entry in Schedule I, the Commissioner shall make an order determining such question.Explanation. - For the purposes of this sub-section, the prescribed authority shall be deemed to have commenced assessment of an employer under section 7, when the employer is served with a notice under that section.(2)The Commissioner may direct that the determination shall not affect the liability of any person under this Act, as respects the period prior to the determination.(3)If any such question arises from any order already passed under this Act no such question shall be entertained for determination under this section, but such question may be raised in appeal against, or by way of revision of, such order].
