Vidhi Codex

Madhya Pradesh Professional Tax Act, 1995

The Madhya Pradesh Professional Tax 1995

Tax199554 sections

The Madhya Pradesh Vritti Kar Adhiniyam, 1995 governs the levy and collection of professional tax within the state of Madhya Pradesh. It applies to individuals earning regular salaries or wages, self-employed professionals, traders, and businesses operating in the state, while excluding casual workers and agricultural income. The law places a duty on employers to deduct tax directly from employee salaries and deposit it with the state government, while independent workers must register and pay their taxes directly. This legislation matters because it establishes a vital revenue stream for local public administration and imposes strict statutory compliance, penalties for non-payment, and formal procedures for tax assessments and appeals.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Levy and collection of tax
  4. 4. Employer’s liability to deduct and pay tax on behalf of employees
  5. 5. Computation of Income
  6. 6. Power to exempt
  7. 7. Taxing Authority
  8. 8. Registration
  9. 9. Returns to be furnished by employers
  10. 10. Returns to be furnished by other registered persons
  11. 11. Assessment of tax
  12. 12. Payment of tax
  13. 13. Penalty for non payment of tax
  14. 14. Notice of demand
  15. 15. Recovery as arrears of land revenue
  16. 16. Assessment or re-assessment of tax on employers and persons escaping assessment
  17. 17. Appeal
  18. 18. Revision
  19. 19. Accounts
  20. 20. Production and inspection of accounts and documents and search of premises
  21. 21. Refunds
  22. 22. Power under Code of Civil Procedure
  23. 23. Offences
  24. 24. Offences by companies
  25. 25. Power to compound offences
  26. 26. Bar of prosecution where penalty imposed
  27. 27. Protection against suits or other proceedings
  28. 28. Power to make rules
  29. Rule 21(1). Appeal Procedure
  30. Rule 21(2). Summary rejection of appeal
  31. Rule 21(3). Hearing of appeal
  32. Rule 21(4). Failure to appear
  33. Rule 21(5). Order notification
  34. Rule 22(1). Order sanctioning refund of tax
  35. Rule 22(2). Refund Intimation
  36. Rule 22(3). Refund Adjustment
  37. Rule 22(4). Claim for deduction
  38. Rule 23. Authority sanctioning prosecution
  39. Rule 24(1). Order accepting composition money
  40. Rule 24(2). Copy of composition order
  41. Rule 25. Restrictions and conditions subject to which powers may be delegated by the Profession Tax Commissioner under sub-section (2) of Section 20
  42. Rule 26(1). Service of Notices
  43. Rule 26(2). Acknowledgment of service
  44. Rule 26(3). Report of service by affixing
  45. Rule 26(4). Postal Service
  46. Rule 26(5). Verification of service
  47. Rule 26(6). Fresh notice
  48. FORM 13 (See rule 18(1)). Notice under clauses (a) of sub-section (3) of section 11 of the Madhya Pradesh Vritti Kar Adhiniyam, 1995
  49. FORM 14 (See rule 18(2)). Notice under sub-section (4) of section 11 or sub-section (1) of section 16 of the Madhya Pradesh Vritti Kar Adhiniyam, 1995
  50. FORM 15 (See rule 19). Order of assessment of an employee/person
  51. FORM 16 (See rule 20). Notice of demand for payment of tax/penalty
  52. FORM - 17 [See rule 21]. Memorandum of appeal
  53. FORM 18 See rule 22(1). Refund payment order
  54. FORM – 19 (See rule 22(3)). Refund adjustment order

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