This article gives you basic information and practical aspects of the Maharashtra State Tax on Professions, Traders Callings and Employments Act 1975. This article will help to solve majority of the minor doubts which arise while complying under Maharashtra State Tax on Professions, Traders Callings and Employments Act 1975.

The article covers the following points about the act,

1. Commencement & Applicability

2. Definitions

3. Registrations

4. Slab of Profession Tax Rates

5. Compliance under the act

6. Penal Provisions

Commencement & Applicability of Profession Tax Provisions in Maharashtra

The act is applicable to whole state of Maharashtra and has came into effect from 1st April 1975.

The act is applicable to all class of establishments whether, Proprietary, Partnership, Company, Limited Liability Partnership (LLP), Trust, Society, Club or Association etc.

Definitions under Maharashtra State Tax on Professions, Traders Callings and Employments Act 1975

1. Employee means a person employed on salary and wages.

2. Employer in relation to employee earning salary or wages means person or officer who is responsible for disbursement of such salary and wages.

3. Person means all class of establishments whether, Proprietary, Partnership, Company, Limited Liability Partnership (LLP), Trust, Society, Club or Association but does not include any person who earns on casual basis.

4. Salary and Wages means basic wages, dearness allowance and all other emoluments including perquisites and profits I lieu of salary received by any person on regular basis except bonus and gratuity.

Registrations under Maharashtra State Tax on Professions, Traders Callings and Employments Act 1975

Following two certificates are required to be obtained under the act,

1. Profession Tax Enrollment Certificate (PTEC) –

This certificate should be obtained by every person except firms (whether registered under Partnership Act 1932 or not) and Hindu Undivided Family (HUF) engaged actively or otherwise in any profession, trade callings or employment and falling under any of the classes mentioned in the schedule I of the act and shall be liable to pay to the State Government, tax as per the rates mentioned against the class of such persons mentioned in the said schedule.

2. Profession Tax Registration Certificate (PTRC) –

This certificate should be obtained by every person including firms and HUF, having employees.

There is no minimum requirement of employment strength to obtain this certificate. This certificate should be obtained, even if a single employee is enrolled.

An establishment having employees should obtain both Enrollment as well as Registration Certificates except for Partnership Firms.

For Partnership Firms, each partner should obtain the Enrollment Certificate and the firm should obtain Registration Certificate.

Present Slabs Rates of Profession Tax:

1. Profession Tax Enrollment Certificate – Rs.2500/- every year

2. Profession Tax Registration Certificate –

For Male Employees,

  • Drawing Gross Salary less than Rs.7500/- — NIL
  • Gross Salary Rs.7501/- to Rs.10,000/- — Rs.175/-
  • Gross Salary Rs.10,001/- and above — Rs.200/- (Rs.300 in month of February )

For Female Employees,

  • Drawing Gross Salary less than Rs.10,000/- — NIL
  • Gross Salary Rs.10,001/- and above — Rs.200/- (Rs.300 in month of February)

A maximum of Rs.2500/- is payable for the entire year and not more.

Further, a director, partner who is supposed to take enrollment certificate and pay Rs.2500/- is required to pay only once only and not for each company or firm in which he is a director and / or partner.

Same, for employees, if an employee is paying profession tax in one company he/she is not supposed to pay profession tax if he/she has a separate business or profession.

Compliance under Maharashtra State Tax on Professions, Traders Callings and Employments Act 1975:

Every employer not having employees, should only pay annual PT charges of Rs.2500/- on or before 31st March every year.

Every employer having employees should every month deduct the Profession Tax from the salaries of the employees as per the slab rates mentioned above and deposit with the Profession Tax department of the State of Maharashtra within 20th of every month.

However, an employer whose Profession Tax liability for the entire year is below Rs.1,00,000/- has an option to pay the Profession Tax dues yearly instead of every month.

Employer whose profession tax liability is above Rs.1,00,000/- for the entire year should pay  the dues monthly.

Every employer having employees should file an E-Return after payment of dues and the due dates are as under,

  1. PT liability below Rs.1,00,000/- – Single Return for entire year before 31st March every year
  2. PT liability above Rs.1,00,000/- – Monthly Return before end of the month.

Due Dates under PT are as under:-

A) Profession Tax Enrollment Certificate (PTEC) holder

MTR-6

E-payment facility is available for PTEC holders.

B) Profession Tax Registration Certificate (PTRC) holder

PTRC

How to make payment of Profession Tax:

The profession tax dues are supposed to be paid electronically only.

However, the method of payment is different. The same is as below,

– Normally, while making statutory payments, we select the month for which the salary is paid, however for profession tax payment, the next month of the contribution month should be selected.

Eg: For PT dues of salaries paid for month of January 2019, one should select the period February 2019. For February 2019, one should select period as March 2019, for March 2019, one should select the period April 2019 and so on.

This method is supposed to be followed for monthly payments only.

For yearly payment, one has to select the entire year April to March by default.

If in case, incorrect period is selected while making the payment, the profession tax portal will throw error at the time of filing the E-Returns and hence the said challans should be rectified by writing a request letter to the Profession Tax department.

How to File E-Returns under Maharashtra State Tax on Professions, Traders Callings and Employments Act 1975 :

Profession Tax Returns are supposed to be filed on profession tax portal www.mahagst.gov.in in Form no III-B.

Like method of payment, the method to fil return is also different as compared to other statutory returns. The same is as under,

1. For yearly return the period to be considered is from March to February

2. For monthly return, the period of return will be the next month of the contribution month and in table of employee details, the number of employees should be entered in the month for which return is filed.

Eg: for monthly return of January 2019, select period of return as February 2019 and enter the employee details in January column i.e. the month for which the return is filed.

Penal Provisions & Late Fees:

1. An employer in default shall be liable to pay simple interest at one and a quarter per cent of the amount of the tax payable for each month for the period, for which the tax remains unpaid.

2. 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, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty equal to ten per cent, of the amount of tax due.

3. Late fee for delay in filing return,

– Rs.200/- if return is filed within 30 days of the due date

– 1000/- if delay is more than 30 days of the due date

Exemptions: (Source Maharashtra Profession Tax portal)

Following classes of persons are exempt from payment of profession tax:

1. Members of armed forces of Union serving in the State;

2. Badli workers in the textile industry;

3. Any person suffering from a permanent physical disability (including blindness) specified in the rules, certified by a physician, a surgeon or an oculist, working in a Government hospital, which has the effect of reducing considerably such individual’s capacity for normal working or engaging in a gainful employment or occupation and also his parents or guardians;

4. Women exclusively engaged as agents under the Mahila Pradhan Kshetriya Bachat Yojana of Directorate of Small Savings;

5. Any person and parents or guardians of such person who is suffering from mental retardation specified in the rules, and, certified by a psychiatrist working in a Government hospital;

6. Persons having completed age of 65 years (w.e.f. 1-4-1995);

7. Parents or guardians of a child suffering from a physical disability mentioned in (3) above;

8. Partnership firms and HUFs (but each partner of a partnership firm and each coparcener of HUF are liable for enrolment, see entries 19 & 20 in Schedule–1).

9. Mathadi Kamgar (casual workers) [Cir. 12T dated 3-8-2011].

10. Professionals, covered by Entry 2 of the Schedule, up to one year of standing in the profession.

11. Armed members of Central Reserve Police Force to whom the Central Reserve Police Force Act, 1949 applies and the armed members of Border Security Force to whom the Border Security Force Act, 1968 applies, serving in the State of Maharashtra. (w.e.f. 1-4-2016)

Schedule I of the Act: (Source Maharashtra Profession Tax portal and Taxguru Website)

Sr. No. No. Class of Persons Rate of tax ₹
(1) (2) (3)
1 Salary and wage earners — Such persons whose monthly salaries or wages,— (From 01.04.2015)
(a) do not exceed rupees 7,500; NIL
(b) (i) In case of male, exceed Rs. 7,500 but do not exceed rupees 10,000; 175 per month
(ii) In case of female, do not exceed Rs 10,000; NIL
(c) exceeds rupees 10,000 2,500 per annum to be paid in the following manner :-

(a) rupees two hundred per month except for the month of February

(b) rupees three hundred for the month of February.

1A Persons as notified under Section 4B (01/04/2017 onward) ₹ 2,500 per annum
2 a. Legal Practitioners including Solicitors and Notaries; ₹ 2,500 per annum
b. Medical Practitioners including Medical Consultants and Dentists;
c. Technical and Professional Consultants, including Architects, Engineers, R.C.C. Consultants, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants;
d. Chief Agents, Principal Agents, Insurance Agents and Surveyors and Loss Assessors registered or licensed under the Insurance Act, 1938, (4 of 1938) U.T.I. Agents under U.T.I. Scheme, N.S.S. Agents under postal scheme;
e. Commission Agents, Dalals and Brokers (other than estate brokers covered by any other entry elsewhere in this Schedule); Rs. 2,500 per annum
f. All types of Contractors (other than building contractors covered by any other entry elsewhere in this Schedule); and Rs. 2,500 per annum
g. Diamond dressers and diamond polishers, Rs. 2,500 per annum
having not less than one year’s standing in the profession.
3 a. Members of Association recognised under the Forward Contracts (Regulation) Act, 1952; (74 of 1952) 2,500 per annum
(b)

i. Member of Stock Exchanges recognised under the Security Contracts (Regulation) Act, 1956;
(42 of 1956)

ii. Remisiers recognised by the Stock Exchange
4 a. Building Contractors 2,500 per annum
b. Estate Agents, Brokers or Plumbers, having not less than one year’s standing in the profession
5 Directors (other than those nominated by Government) of Companies registered under the Companies Act, 1956, (1 of 1956) and Banking Companies as defined in the Banking Regulation Act, 1949 (10 of 1949) Explanation.

— The term ‘Directors’ for the purpose of this entry will not include the persons who are Directors of the companies whose registered offices are situated outside the State of Maharashtra and who are not residing in the State of Maharashtra.

2,500 per annum
6 a. Bookmakers and Trainers licensed by the Royal Western India Turf Club Limited; 2,500 per annum
b. Jockeys licensed by the said Club. 2,500 per annum
7 Self-employed persons in the Motion Picture Industry, Theatre, Orchestra, Television Modelling or Advertising Industries as follows:—
a. Writers, Lyricists, Directors, Actors and Actresses (excluding Junior Artists), Musicians, Playback Singers, Cameramen, Recordists, Editors and Still-Photographers; 2,500 per annum
b. Junior Artists, Production Managers, Assistant Directors, Assistant Recordists, Assistant Editors and Dancers. 1,000 per annum
8 Dealers registered under the Maharashtra Value Added Tax Act, 2002, (Mah. IX of 2005) or Dealers registered only under the Central Sales Tax Act, 1956, (74 of 1956) whose annual turnover of sales or purchases of previous year,—
i. Is rupees 25 lakh or less 2,000 per annum
ii. exceeds rupees 25 lakh 2,500 per annum
9 Occupiers of Factories as defined in the Factories Act, 1948, (63 of 1948) who are not covered by entry 8 above. 2,500 per annum
10 (1) (A) Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948, where their establishments are situated within an area to which the aforesaid Act applies, and who are not covered by entry 8 — Such employers of establishments,—
a. Where no employee is employed; 1,000 per annum
b. Where not exceeding two employees are employed; 2,000 per annum
c. Where more than two employees are employed. 2,500 per annum
(1) (B) Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948, (Bom. LXXIX of 1948) where their establishments are not situated within an area to which the aforesaid Act applies, and who are not covered by entry 8- Such employers of establishment, —
a. where no employee is employed; 500 per annum
b. where not exceeding two employees are employed; 1,000 per annum
c. where more than two employees are employed 2,500 per annum
(2) Persons owning/running STD/ISD booths or Cyber Cafes, other than those owned or run by Government or by physically handicapped persons; 1,000 per annum
(3) Conductors of Video or Audio Parlours, Video or Audio Cassette Libraries, Video Game Parlours; 2,500 per annum
(4) Cable Operators, Film Distributors 2,500 per annum
(5) Persons owning/running marriage halls, conference halls, beauty parlours, health centres, pool parlours; 2,500 per annum
(6) Persons running/conducting coaching classes of all types. 2,500 per annum
11 Owners or Lessees of Petrol/Diesel/Oil Pumps and Service Stations/Garages and Workshops of Automobiles. 2,500 per annum
12 Licensed Foreign Liquor Vendors and employers of Residential Hotels and Theatres as defined in the Bombay Shops and Establishments Act, 1948. (Bom. LXXIX of 1948). 2,500 per annum
13 Holders of permits for Transport Vehicles granted under the Motor Vehicles Act, 1988, (59 of 1988)which are used or adopted to be used for hire or reward, where any such person holds permit or permits for,—
a. three wheeler goods vehicles, for each such vehicle; 750 per annum
b. any taxi, passenger car, for each such vehicle; 1,000 per annum
c. (i) goods vehicles other than those covered by (a);

C. (ii) trucks or buses for each such vehicle :

Provided that the total tax payable by a holder under this entry shall not exceed ₹ 2,500 per annum.

1,500 per annum
14 Money-lenders licensed under the Bombay Money-lenders Act, 1946 (Bom. XXXI of 1947) 2,500 per annum
15 Individuals or Institutions conducting Chit Funds. 2,500 per annum
16 Co-operative Societies registered or deemed to be registered under the Maharashtra Co-operative Societies Act, 1960 (Mah. XXIV of 1961) and engaged in any profession, trade or calling,—
i. State level Societies; 2,500 per annum
ii. Co-operative Sugar Factories and Spinning Mills; 2,500 per annum
iii. District Level Societies; 750 per annum
iv. Handloom Weavers Co-operative Societies; 500 per annum
v. All other Co-operative Societies not covered by clauses (i), (ii), (iii) and (iv) above 750 per annum
17 Banking Companies, as defined in the Banking Regulation Act, 1949 (10 of 1949). 2,500 per annum
18 Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling. 2,500 per annum
18A 18A. Limited liability partnership, registered under the Limited Liability Partnership Act, 2008. (Inserted WEF 01.04.2018) 2,500 per annum
19 Substituted WEF 01.04.2018

(a) Each partner of a firm (whether registered or not under the Indian  Partnership Act, 1932), engaged in any profession, trade or calling.

2,500 per annum
(b) Each partner of a limited liability partnership, registered under the Limited Liability Partnership Act, 2008,

engaged in any profession, trade or calling.

2,500 per annum
20 Each Coparcener (not being a minor) of a Hindu Undivided Family, which is engaged in any profession, trade or calling. (1/4/2006 Onwards) 2,500 per annum
20A Persons, registered under the Maharashtra Goods and Services Tax  Act, 2017 (1/7/2017 Onwards) 2,500 per annum
21 From 1/4/2006 Onwards

Persons other than those mentioned in any of the preceding entries who are engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the second proviso to sub-section (2) of section 3.

2,500 per annum

Note : 1    Notwithstanding anything contained in this Schedule, where a person is covered by more than one entry of this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his case.

Note : 2    For the purpose of Entry 8 of the Schedule, the Profession Tax shall be calculated on the basis of the “turnover of sales or purchases” of the previous year. If there is no previous year of such dealer, the rate of Profession Tax shall be Rs 2,000. The expression “turnover of Sales or purchases” shall have the same meaning as assigned to them, respectively, under the Maharashtra Value Added Tax Act, 2002 (Mah IX of 2005)

Disclaimer : The article is prepared on the basis of relevant provisions of the act and my practical knowledge of the subject. Care has been taken to produce the authentic and reliable information, however, the users are expected to refer the relevant existing provisions of the act. I therefore shall not be held responsible in any case for the consequences and outcome of  use of the information.

(Republished with Amendments)

Author Bio

Qualification: CS
Company: S R Kudale & Associates LLP
Location: Mumbai, Maharashtra, IN
Member Since: 13 Apr 2020 | Total Posts: 14
I am a Practicing Company Secretary located at Mumbai having specialization in Corporate Laws and Labour Laws. Follow my Blog: www.csrohitkudale.com for regular updates. View Full Profile

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79 Comments

  1. PoonamThakare says:

    A Public Ltd. company having head office in Mumbai and branch offices all over India, pays salary to all of its employees from head office as centralized system. All the branch offices in states have registered in their respective states under Professional Tax Act. My question is, if salary is paid by head office to all over India employees, whether company should deduct PT from salary of all employees(all over India) as per Maharashtra Professional Tax Act?

    1. CS Rohit Kudale says:

      PT will be deducted as per respective state rules irrespective from where the payroll is processed. Maintain state wise Salary Registers if possible.

        1. CS Rohit Kudale says:

          Registration is mandatory even if you have one employee irrespective of his/her salary.

          PT deduction should be done as per earned gross salary of the month.

          Follow PT deductions slab.

          Coming to your question, if the earned salary is below 7500 then PT will not be deducted but you should take the PTRC registration for having an employee.

  2. Deepika says:

    WHAT IS THE MEANING OF REVISED RETURN UNDER PROFESSIONAL TAX UNDER FOLLOWING SECTIONS?
    1) 6 (4) (A)
    2) 6 (4) (B) (i)
    3) 6 (4) (B) (ii)
    WHICH SECTION TO Select ?

    I need to file revised return of PT for the company situated in the state of Maharashtra

  3. Ravi says:

    My brother is working in Grampanchayat as a clerk. His or subordinates salary being credited at bank in a 2-3 month due to lack of recovery amount. Are they eligible for PT deduction?

  4. Pankaj K says:

    Some of our temporary employees were technical work in Maharashtra for 2 months. Basically, my firm registered in hydrabad paid the PT state of Hydrabad.
    Can We require registration for PTRC in Maharashtra and Paid PT under Maharastra PT Act.? Please suggest

  5. Namrata says:

    I have a gst trade number for E-Commerce.
    Though for the past three years I had been working on a an ebook and there has been no trade. So nil business. Besides being a female with no business, having a gst number is compelling a cost of 2500 professional tax annually. Should I stop paying tax or withdraw on GST, because it will take atleast 6 months before I resume E-Commerce again. That is also only an occupation rather than any frutitive business.

    1. CS Rohit Kudale says:

      If you want to start your business again after 6 months then continue with PT and GST.

      Cancelling the registration now and again obtaining it again after 6 months will be expensive process.

  6. Rajiv says:

    I’m parent of disabled kid (90% with disability certificate). I got transferred from Delhi to Mumbai in Apr’21. I started deducted PT @ 200/pm. I have shared that certificate with HR team and shared exception process mentioned on MH govt site (links/screenshot), but even after half year gone, they are still deducting PT. What can I do now?

    1. CS Rohit Kudale says:

      Sir, please get it resolved amicably. If management does not co-operate you can visit the Profession Tax department for official complaint.

  7. विनोद says:

    सर मेरे एकही नाम पर दो वेवसाय है LIC एजंट ओर ज्वेलर्स सावकारी लायसेन्स के साथ तो क्या मुझे एक ही साल मे 2 बार प्रोफेशनल टॅक्स भरणा पडेगा क्या ? एक LIC के जरिये मैने pt भर दिया है ज्वेलर्स का याने सावकारी लायसन्स का भी PT भरणा पडेगा क्या?

  8. Sandeep Parmar says:

    Hi,
    I have one query about PTRC payment. For yearly payment, one has to select the entire year from April to March by default, then is it ok to select an entire year to pay tax liability for one month?
    Also, do we have to pay – Employer Professional Tax?

    1. CS Rohit Kudale says:

      Yes the portal show entire year because your PT liability for the previous year was below Rs.1 Lakh. If this year your PT liability for entire year exceeds 1 lakh the period in the next year will automatically change to monthly.

      Yes employer PT is Rs.2500/- yearly.

  9. Rampal Dhiman says:

    Our company is registered in Faridabad, Haryana. Have registration for Shops & establishment act in Haryana only.
    One of our employees is working on sub contract job in L&T Mumbai.
    Does professional tax act of Maharashtra applicable on our company fo our one employee.

  10. CA Santosh R Shinde says:

    In case of Partnership firm , we should take Professional Tax registration of partners (PTEC) only OR we should take PT registration of Firm also?

  11. Nirmala says:

    Whether PTEC is applicable to charitable trust working in education sector and registered under Bombay Public Trust act 1950 .
    We have school ,colleges and hostels for girls .

  12. Nirmala Patil says:

    Whether PTEC is applicable to charitable trust working in education sector and registered under Bombay Public Trust act 1950 .
    We have school ,colleges and hostels for girls .

  13. Rekha says:

    I have Shop and establishment registeration as well as GST registeration, turnover is very less.
    if i register under shop and est, my PTEC comes 1000 p.a, if i registe thru GST, my ptec comes 2500 p.a
    Can anybody suggest which option to be chosen?

    1. CS Rohit Kudale says:

      Pay Rs.2500/- per annum. If you have employees then obtain PTR Certificate and pay the dues monthly / yearly as applicable.

  14. Sheetal Borate says:

    Hi,
    I have one query about PTRC payment. For yearly payment, one has to select the entire year April to March by default, then is it ok to select entire year to pay tax liability for one month?

  15. Preeti Anil Pillai says:

    I am a School teacher, my salary is 8000 Rs. Per month, They(school) deduction 200 Rs. profession Tax every month.

  16. Dinesh Sudam Satpute says:

    Sir I have a Query I am Insurance Agent for Life as well as for Health as per the details provided by this article Profession Tax is not levied on Insurance agent, however my Health Insurance Company still Deducting it from my commission so kindly advise whether it is legal?

  17. Prabha Kumar says:

    Hi first year of company with one employee had last paid Professional Tax for February but still the portal is not showing yearly but showing monthwise from April 2021. What would be the reason? Want to pay for the month of March 2021.
    Thanks

  18. RENUKA DESHPANDE says:

    If pt is deducted monthly ,but dealer liable to file annual return …then still he can do payment annually?
    As per PT Act definition of salary is salary received on regular basis ,but if in one or two months overtime is paid …it will not form part of salary as not paid regular basis…further it will complicate the pt liability as in 2 or m months it may change the slab…plz guide

  19. Vivek Kasat says:

    Thanks for sharing a precise article on PT related provisions.

    Would be happy if you can throw a light on definition of ‘Gross Salary’. Does it include ‘overtime’ amount?

  20. Raghav jhanwar says:

    Profession Tax Maharashtra are not filing last 3 year because all workers are ladies & salary are bellow the 10000 . so   Profession tax Maharashtra are given to us notice . kindly give us a way to a way to resolve it.

    1. CA YUSUF ATTAR says:

      Yes. One has to file Monthly return in first year of Registration. Please take care to ensure proper data is filed while filing.

  21. ketan doke says:

    If propietorship firm have ptrc registration , and proprietor of firm also have ptec enrolled , then is it necessary to get separate enrollment certificate of his firm?

  22. ketan doke says:

    If propietorship firm , have ptrc registration and proprietor of firm also have ptec certificate of his own , then is it necessary to get firm enrolled for other ptec certificate?

  23. Dattatray M Joshi says:

    My DOB is 30.11.1956. Profession Tax is paid (Maharashtra) till 30.6.2020 (2020-21).Pl tell me will there P Tax liability next year? If not how to cancel my regd number ? Pl reply.

  24. Dattatray M Joshi says:

    My DOB is 30.1.1956. Profession Tax is paid (Maharashtra) till 30.6.2020 (2020-21).Pl tell me will there P Tax liability next year? If not how to cancel my regd number ? Pl reply.

  25. Ash says:

    If a worker has a monthly salary of 12000, but he’s on a leave for the most part, and finally takes a pay of 4000 for the month, is he liable for PT in the month? Similarly, if someone joins around the end of month, and the payout is less than the slab, will PT be deducted?

  26. Ashish says:

    So if I’m an engineer providing consultancy services as a sole proprietor, for making industrial machinery, I’m not liable to make a Profession Tax Enrollment Certificate (PTEC) and pay profession Tax, right?

  27. Sudhakar says:

    In a wage month, there is no regular salary, but final settlement amount like leave encashment, LTA and notice pay has been paid to a left employee. WIll professional tax apply on this amount as per Maharashtra Professional Tax Act?

  28. Piyush Rawal says:

    If an employee gets salary from two employers for a month or part of the year. Whether all employers needs to pay professional tax?

  29. Yadav sharad says:

    As per amendment to rule 28(1) clause (iii ) is added by GOVT of Maharashtra wef from June-2019 departmental authority will issue Notice any Notice Under MHAPTAct. 1975 by scan copy or digitally signed or auto generated through e-mail.

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