Important Terms used in Profession Tax - Person
[Section 2(e)]
Section 2(e) of The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 defines persons means any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Maharashtra, and includes a Hindu undivided family, firm, company corporation or other corporate body, any society, club or association, so engaged, but does not include any person who earns wages on a casual basis.
Accordingly, two important points needs to be fulfilled to qualify as a person under Maharashtra Profession Tax Act viz.
- he should be engaged actively or otherwise in any profession, trade, calling or employment in the State of Maharashtra; and
- (ii) it will not include who earns wages on casual basis.
Meaning of term "engaged" is also defined vide Section 2(ca) to mean in relation to any profession, trade, calling or employment, occupied fully or otherwise in such profession, trade, calling or employment, whether any pecuniary benefit or benefit of any nature whatsoever, actually accrues or not to a person from such occupation
Determination of Question u/s 12A –
(A) An Advocate having his office in other State but appearing in the Courts in the State of Maharashtra casually is not a person engaged in the State.
1) I G Mulchendi [PTQ-1179/Adm-7/35/B-4 dated 29-02-1980]
2) N I Chimade [PTQ-1180/Adm-7/25/B-1 dated 11-02-1980]
3) A N Chimade [PTQ-1180/Adm-7/32/B-2 dated 21-07-1980]
Decisions of Maharashtra State Appellate Tribunal –
(B) It must be shown that the company is engaged in any profession, trade or calling so as to attract tax liability. As it is not disputed that the company has not done any business in last 6 years, the company can not be called a person carrying on profession, trade or calling. Revision allowed.
1) New Continental Traders Pvt Ltd [RA No.24 of 1977 decided on 17-09-1978]
(C) Director is not liable to be enrolled if the company is not doing any business.
1) S K Kamath, Director New Continental Traders Pvt Ltd [RA No.23 of 1977 decided on 27-09-1978]
2) Mayanka S Thakkar [RA No.5 of 1991 dedided on 14-02-1992]
3) Kisanrao Godharkar & Ors [RA No.60,61,62,63 of 1977 dedided on 18-08-1979]
2) T S Jhunghane [RA No.29 of 1979 dedided on 27-09-1979]
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