5. Registration and enrolment

(1) Every employer (not being an officer of Government liable to pay tax under section 4, ¹[or under sub-section (5) of section 10A shall obtain a certificate of registration from the prescribed authority in the prescribed manner.

(2) Every person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), shall obtain a certificate of enrolment from the prescribed authority in the prescribed manner.

²[(2A) Notwithstanding anything contained in this section and the last preceding section, where a person is a citizen of India and is in employment of any diplomatic or consular office or trade commissioner of any foreign country situated in any part of the State, such person, if liable to pay tax, shall obtain a certificate of enrolment as provided in sub-section (2) and pay the tax himself. ]

(3) Every employer or person required to obtain a certificate of registration or enrolment shall, within thirty days from the date of first publication of this Act in the Official Gazette, or, if he was not engaged in any profession, trade, calling or employment on that date ³[within thirty days of his becoming liable to pay tax], or, in respect of a person referred to in ⁴[sub-section (2) or (2A)], within thirty days of his becoming liable to pay tax at a rate higher or lower than the one mentioned in his certificate of enrolment, apply for a certificate of registration or enrolment, or a revised certificate of enrolment, as the case may be, to the prescribed authority in the prescribed form, and the prescribed authority shall, after making such inquiry as may be necessary within thirty days of the receipt of the application (which period in the first year from the commencement of thiss Act shall be extended to ninety days), if the application is in order grant him such certificate.

⁵[Provided that, where on account of revision of rate of tax the person liable to pay tax is required to pay tax at a rate higher or lower than the one mentioned in the certificate of enrolment, the rate of tax mentioned in such certificate shall be deemed to have been revised accordingly on the date of such revision of rate of tax as aforesaid; and pending such person applying for a revised certificate of enrolment and grant of such certificate to him, such person shall, notwithstanding anything contained in this Act, be liable to pay tax at such revised rate.]

⁶[(3A) Notwithstanding anything contained in this section, a company, which has been incorporated under the provisions of the Companies Act, 2013, after the date of commencement of the Maharashtra State Tax on Professions, Trades, Callings and Employments (Amendment) Ordinance, 2020, shall at the time of its incorporation, obtain the certificate of enrollment and certificate of registration under this Act.]

(4) The prescribed authority shall mention in every certificate of enrolment the amount of tax payable by the holder according to Schedule I, and the date by which it shall be paid, and such certificate shall, ⁷[subject to the provisions of the proviso to sub-section (3)] subject to the provisions of the proviso to sub-section (3), serve as a notice of demand for purposes of section 10.

⁸[(5) Where an employer, liable to registration has failed to apply for such certificate within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose penalty of repees five for each day of delay in case of such employer.]

(6) Where an employer or a person liable to registration or enrolment has ⁹[deliberately] given false information in any application submitted under this section, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a ¹⁰[penalty equal to three times the tax payable under the Act.]

Notes:

1. Inserted by Mah. Act No. 25 of 1986, w.e.f.  3.7.1986

2. Inserted by Mah. Act No. 21 of 1976.

3. Substituted for the words “within thirty days from the date of the commencement of his profession, trade, calling or employment” ibid, 4(b) (i).

4. Substituted for the words, figures and letters “in sub-section (2)" by Mah. Act No.  21 of 1976.

5. Inserted by Mah. Act No. 12 of 1987.

6. Inserted by Ordinance No. XIII of 2020 dated 22nd July 2020.

7. Inserted by Mah. Act No. 12 of 1987.

8. This sub-section (5) was substituted by Mah. Act No. 16 of 2019 dated 9th July 2019.Prior to substitution  this sub-section  read as under:

   “(5) Where an employer or a person liable to registration or enrolment has *[*] failed to apply for such certificate within the required time, the prescribed authority may, after giving him a “reasonable” opportunity of being heard, impose **[penalty of rupees five for each day of delay in case of such employer and rupees two for each day of delay in case of such person.]”

         * The word “wilfully” was deleted by Mah. Act No. 12 of 1989.

         ** These words were substituted for the words “penalty not exceeding rupees twenty for each day of delay in case of employer and five for each day of delay in case of others” by Mah. Tax Laws (Levy and Amendment) Act, 2002, w.e.f. 1.5.2002.

9. The word "deliberately” was deleted by Mah. Act No. 9 of 1989.

10. These words were substituted for the word "penalty not exceeding rupees thousand" by Mah. Tax Laws (Levy and Amendment) Act, 2002, w.e.f. 1.3.2002.