| Penalties under Maharashtra Profession Tax | |||
| Sr No | Provision of Profession Tax Act | Particulars | Penalty |
| 1 | U/s 5(5) | Where an employer, liable to registration has failed to apply for such certificate within the required time | penalty of Rs.5/- for each day of delay in case of such employer. |
| 2 | U/s 5(6) | Where an employer or a person liable to registration or enrolment has given false information in any application submitted | penalty equal to three times the tax payable under the Act |
| 3 | U/s 10 | If an enrolled person or a registered employer fails, without reasonable cause, to make payment of any amount of tax within the required time or date as specified in the notice of demand | penalty equal to 10% of the amount of tax due. |
| 4 | U/s 20 | Any person or employer who, without sufficient cause, fails to comply with any of the provisions of this Act or the rules framed hereunder shall, on conviction | fine not exceeding Rs.5,000/-, and, when the offence is a continuing one, with fine not exceeding Rs.50/- per day during the period of the continuance of the offence. | BACK |