Opinion under The Maharashtra
State Tax on Professions, Trades, Callings and Employment Act, 1975
(Professional Tax Act)
We are having Corporate Office at
Mumbai. We control all Corporate Office employees as well as Sales
employees, ( i. e. field employees ) employed all over India, from our
Corporate Office i.e. their recruitment to cessation of employment. All
employees salary is processed at our Corporate
At our Corporate Office all our employees are recruited in Management Cadre and they are designated as Officers, Executives, Asst /Deputy Manager, Sr. Manager etc.
The field employees are designated as Executive – Sales Promotion / Clinical Business Associates i. e. Medical Representatives, Area Business Manager (1st line Managers), Manager Business Development (2nd Line Managers) etc, and are placed all over India at various towns and cities, who operates from their residences. We do not have any branch Office anywhere in India.
Under The Maharashtra State Tax on Professions, Trades, Callings and Employment Act, 1975 (Professional Tax Act), we carry out deductions of Professional Tax of the employees employed in the state of Maharashtra and pay to the state Government every month as required under the Act.
However, we are not carrying out deduction of Professional Tax from the salary of Trainees appointed at Maharashtra or outside of the Maharashtra State.
So also we are not carrying out deduction of Professional Tax, of the employees posted out side of the State of Maharashtra but paid salary/wages from our Corporate Office.
We seek your legal opinion under The Maharashtra State Tax on Professions, Trades, Callings and Employment Act, 1975. (Professional Tax Act)