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WHEREAS it is expedient to provide for the levy and collection of a tax on professions, trades, callings and employments for the benefit of the State 1[for raising additional resources needed for implementing the Employment Guarantee Scheme of the State Government and to provide for establishment of the Employment Guarantee Fund] and for matters connected therewith; It is hereby enacted in the Twenty-sixth Year of the Republic of India, as follows:- 1. Short title, extent and commencement:— (1) This Act maybe called the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. (2) It extends to the whole of the State of Maharashtra. (3) It shall be deemed to have come into force on the 1st day of April 1975. Notes: 1. Omitted by Mah. Act No.5 of 2008, dated 19.3.2008, w.e.f. 22.2.2008.
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