Section 12(3) in The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
(3)For carrying out the purposes of this Act, the State Government may, at its discretion appoint any Government Department or officer, or a Municipal Corporation, Municipal Council or Zilla Parishad [or any agency] [The words were inserted by Maharashtra 9 of 1997 Section 43(a), (w.e.f. 1-10-1996).] (hereinafter called "the Collecting Agent") as its agent responsible for levy and collection-of the tax under this Act, from such person or class of persons as may be prescribed; and thereupon, it shall be the duty of such Collecting Agent to carry out in such manner as may be prescribed, such functions under this Act as may be prescribed, and to render full and complete account of the tax levied and collected to the Commissioner in such manner and at such time as that officer may require.
