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TMI BlogThe Maharashtra Tax Laws (Levy and Amendment) Bill, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... n this Act, it shall come into force with effect from the 1st April 2018. CHAPTER II AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975. Amendment of section 3 of Mah. XVI of 1975. 2. In section 3 of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975.)(hereinafter, in this Chapter, referred to as "the Profession Tax Act"), in sub-section (2), after the words "Every person" the words and figures, "including limited liability partnership, registered under the Limited Liability Partnership Act, 2008 (6 of 2009) but" shall be inserted. Insertion of new section 4C in Mah. XVI of 1975. 3. After section 4B of the Profession Tax Act, the following section shall be inserted, namely :- Collection and payment towards tax. "4C. (1) The State Government may, from time to time, by notification published in the Official Gazette and subject to such conditions and restrictions as may be specified therein, require any notified person or class of persons (hereinafter, in this section referred to as "tax collector"), who is eligible to receive any amount towards supply of goods or, as the case m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at statistics be collected relating to any matter dealt with, by or in connection with this Act. (2) Upon such direction being given, the Commissioner or any officer, authorized by the Commissioner in this behalf, may, by notification in the Official Gazette and if found necessary by notice in any newspaper or in such other manner as in the opinion of the Commissioner or the said officer, is best suited to bring the notice to the attention of persons, call upon all persons to furnish such information or returns, as may be specified therein, relating to any matter in respect of which statistics is to be collected. The form in which the officers to whom, such information or returns should be furnished, the particulars which they should contain and the period specified in the notification, within which such information or returns should be furnished, shall be such as may be specified therein. (3) Any person, who fails to furnish information as provided in this section within the period specified in such notification, shall be liable to pay, by way of penalty, a sum not exceeding rupees ten thousand and in case of continuing default, for a period beyond two months, a further penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be appointed or re-appointed by the State Government on the recommendations of a Selection Committee, constituted in the prescribed manner. (3B) The terms of office of the member of the Tribunal shall be such as may be prescribed. The member shall hold office for such period, as may be prescribed or as the State Government may, by special order in his case, specify.". Amendment of section 31 of Mah. IX of 2005. 10. In section 31 of the Value Added Tax Act,- (1) in sub-section (1), in clause (b), in sub-clause (i), after the words "amount payable" the words, figures and letters "upto the 31st December 2018" shall be inserted; (2) in sub-section (4), the following proviso shall be added and shall be deemed to have been added with effect from the 1st July 2017, namely :- "Provided that, any amount paid by an employer, in accordance with the provisions of this section to the credit of the State Government during the period starting on or after the 1st July 2017 and ending on the 31st December 2018, may be claimed as credit in the prescribed manner and subject to the prescribed conditions, by the person making the supply to the employer or the concerned sub-contractor (if any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a State Tax on Professions, Trades, Callings and Employments Act, 1975 (Mah. XVI of 1975), the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017). 2. Some of the important amendments proposed to be made are explained broadly as follows :- (1) The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 is being amended,- (a) to provide that the limited liability partnerships and its' partners shall also be liable to pay profession tax ; (b) to empower the State Government to notify class of persons, who shall collect an amount towards profession tax from certain notified persons, who are liable to pay an amount towards any supply of goods, services, etc. ; (c) to enable the State Government to notify a scheme allowing one time payment of profession tax in advance at a lower rate ; (d) to provide that the provisions of recovery under the Maharashtra Goods and Services Tax Act, 2017 shall be applicable for the recovery under the said Act ; (e) to cover "other officers" also in the class of authorities under the Act ; (f) to empower the Commissioner or an officer, authorized ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trades, Callings and Employments Act, 1975,- (a) in sub-section (1), power is taken to the Commissioner, by notification in the Official Gazette, to direct that the statistics be collected relating to any matter dealt with, by or in connection with the Act ; (b) in sub-section (2), power is taken to the Commissioner or any officer authorized by the Commissioner, by notification in the Official Gazette, to specify,- (i) the form of information or return; (ii) the officers to whom, such form of information or return should be furnished ; and (iii) the period within which such information or returns should be furnished. Clause 9.-Under this clause, which seeks to substitute sub-section (3) and insert new sub-sections (3A) and (3B) in section 11 of the Maharashtra Value Added Tax Act, 2002 ,- (a) in sub-section (3A), power is taken to the State Government, to prescribe the manner in which Selection Committee for the appointment or re-appointment of member of the Tribunal shall be constituted; (b) in sub-section (3B), power is taken to the State Government, to prescribe the terms and period of the office of the member of the Tribunal. Clause 10.-Under this clause, which seek ..... X X X X Extracts X X X X X X X X Extracts X X X X
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