Section 7(1) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(1)The amount of tax due from an employer liable to pay tax shall be assessed separately for each year:Provided that, the Commissioner may, subject to such conditions as may be prescribed and for reasons to be recorded in writing, assess the tax due from any employer for part of year:Provided further that, when an employer has failed to furnish, by the prescribed date, any return relating to any period in any year, the Commissioner may, if he thinks fit, assess the tax due from such employer separately for different parts of such year.
