1. Short title, extent and commencement

THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACTS, 1975

 

1.  Short title, extent and commencement:—

(1) This Act maybe called the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

(2) It extends to the whole of the State of Maharashtra.

(3) It shall be deemed to have come into force on the 1st day of April 1975.