The Maharashtra State Tax on Professions, Trades, Callings and Employments Acts, 1975

1. Short title, extent and commencement
2. Definitions
3. Leavy and Charge of Tax
5. Registration and enrolment
12. Authorities for implementation of the Act
26. Power to delegate
27. Power to make rules
27A. Exemptions
4. Employer's liability to deduct and pay tax on behalf of employees
7A. Application of provisions of section 22 of Maharashtra Value Added Tax Act, 2002 and certain Provisions of Rules made thereunder
11. Recovery of tax, etc.
20. Offences and penalties
6 Returns
21. Offences by companies
8. Payment of Tax
9. Consequences of failure to deduct or to pay tax
10. Penalty for non-payment of tax
11A. Special powers of Profession Tax Authorities for recovery of tax as arrears of land revenue
10A. Special provision regarding liability to pay tax in certain cases
12A. Determination of certain disputed questions
14. Revision
13. Appeal
15. Rectification of mistakes
16. Accounts
17. Special mode of recovery
18. Production and inspection of accounts and documents and search of premises
19. Refunds of excess payments
19A. Interest on amount of refund
19B.Interest on delayed refund
22. Power to transfer proceedings
23. Compounding of offences
24. Powers to enforce attendance, etc
25. Bar to proceedings
28. Amendment of certain enactments
29. Grants to local authorities for loss of revenue
30. Establishment of a Fund and utilisation of the Fund for Employment Guarantee Scheme of State Government
7 Assessment and collection of tax
Schedule I