CA Kamal Gangaramani B. Com., FCA, DISA(ICAI): Profession Tax Enrollment Incentive Scheme 2009

Profession Tax Enrollment Incentive Scheme 2009 The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

Government Resolution: PT-1109/PK-35/KARADHAN-3 DT.29.07.09
i.e. Government Resolution No. P.T.-1109/C.R. 35/Taxation-3, Mantralaya, Mumbai-400 032 dated 29'" July, 2009.

Vide above Government Resolution pertaining to partial amnesty to provide incentive for enrollment under Profession Tax Act; Maharashtra Government had authorised Commissioner of Sales-tax, Maharashtra State to lay down the procedure for implementation of the scheme. Commissioner of Sales-tax, Maharashtra State is also authorized to delegate powers to subordinate authorities. The resolution also provides that where there are any doubts on conditions or implementation of the Scheme, the decision of the Commissioner of the Sales-tax shall be final.

Click For Salient feature of the Maharashtra Government Resolution

The Commissioner of Sales-tax, Maharasthra has now issued a Trade Circular No.30T of 2009 date: 03/11/2009 laying down the scheme for implementation of Maharashtra government Resolution.

Details of the Scheme are as under:

The Amnesty Scheme is open for the period from 1^st August, 2009 to 31^st March, 2010 and is called "Profession tax Enrollment Incentive scheme 2009".
Benefit will be available to all persons/ firms/ establishments who are liable to enroll but have not yet enrolled under the Profession Tax Act. No benefit will be available to employers who have failed to Register,
The benefit under the scheme will be as under:
1. for persons/firms/establishment liable to enroll before 1st April, 2005, Tax, Interest & Penalty payable in respect of period before 1st April, 2005 will be fully waived. Only penalty in respect to period after 1st April, 2005 will be waived. Interest and Tax relating the the period beginning after 1st April, 2005 is payable and tax for period before 1st April, 2005 is payable,
2. for persons/firm/establishment liable to enroll after 1st April, 2005 only waiver for penalty will be available. Interest from the period from when the person is liable will have to be paid along with tax due.
Conditions for amnesty;
1. Persons/firm/establishment must apply for and get enrollment certificate,
2. The Tax and Interest for the period from 1st April, 2005 or form the date on which such person is liable to pay tax is to be paid,
3. Any amount paid prior to 31st July, 2009 will be adjusted towards the amount payable under the scheme,
4. No refund will be granted for amount paid under the scheme.
Procedure for getting benefit under the scheme;
1. Unenrolled persons must first apply for Enrollment with the Profession-tax officer. The officer will allot an enrollment number (E.C.No.),
2. The person has to pay the amount of tax and interest payable as per provisions of the scheme; in full.
3. The person must make an application for amnesty under the scheme in prescribed from. He must attach the proof payment to tax to the Profession-tax officer along this application,
4. On receipt of the application the Profession-tax officer will verify the correctness of the application and the amount paid. If the application is correct and amount is completely paid, then the will issue acknowledgement.
5. He will then provide a copy of Enrollment Certificate.
6. If the application is not correct, the officer will issue Enrollment certificate, denying the benefit under the scheme and state the amount payable.