Section 9(1) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(1)If an employer (not being an officer of Government) [fails to pay the tax] [These words were substituted by the words 'does not deduct the tax at the time of payment of salary or wage, or after deducting fails to pay the tax' by Maharashtra 21 of 1976, Section 7(a), (w.e.f. 1-11-1976).] as required by or under this Act, he shall without prejudice to any other consequences and liabilities which he may incur, be deemed to be an assessee in default in respect of the tax.
