Reply to show cause notice

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

03 February 2014 Respected Sir / Madam,

I have started my business from feb 2012 & i have not registered yet for PTRC.

I got show cause notice from profession tax officer as per following details.

>>>>>>>>>>>>>(FORM V
NOTICE FOR SHOWING CAUSE TO AN EMPLOYER OR A PERSON
LIABLE TO REGISTRATION / ENROLMENT
(See rule 13)
ENROLMENT OF PTRC CERTIFICTAE)

Where as being liable to registration / enrolment under section 5 of theMaharashtra State Tax on Professions, Trades. Calling and Employments Act, 1975,You have failed to apply for a certificate of Registration/Enrolment within the required Time;

You are hereby given notice to show –cause why a penalty not exceeding Rs.5/-
Rs.2 for each day of delay should not be imposed on you according to law.

Please take notice that the cause shown by you will be heared by the Undersigned on the above address on any working day within 3 days of receipt of this letter at 11.00. Am.

If you have already registered then, Please submit the copy of PTRC and PTEC Certificate and Returns to this office.<<<<<<<<<<<

Kindly help me with the rate of penalty, interest and reply to above notice as i am quite confused related to this.

please help

Thank you in advance.

Regards,
Sachin

Querist : Anonymous

Querist : Anonymous (Querist)

05 February 2014 Please help.

Querist : Anonymous

Querist : Anonymous (Querist)

06 February 2014

I require your support to resolve the quarry.

can help me anyone?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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21 July 2025 Here’s a clear and professional reply to the show cause notice for non-registration under Maharashtra State Tax on Professions (PTRC):

To
The Profession Tax Officer
[Office Address]

Subject: Reply to Show Cause Notice under Rule 13 – Non-registration of PTRC

Respected Sir / Madam,

I refer to your Show Cause Notice dated [insert date], regarding my failure to apply for the Profession Tax Registration Certificate (PTRC) in time under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975.

I humbly submit that I commenced my business in February 2012. However, due to my lack of awareness about the registration requirements and procedural delay, I could not apply for PTRC within the stipulated time.

I sincerely regret this delay and have taken immediate steps to comply with the law. I have now applied for the PTRC and shall submit the certificate, Professional Tax Enrollment Certificate (PTEC), and all necessary returns at the earliest.

Regarding the penalty, I understand that as per the Act, a penalty not exceeding Rs.5 per day or Rs.2 per day of delay may be imposed. I kindly request you to consider my genuine reasons for the delay and grant leniency while deciding on the penalty amount.

I assure you that all dues will be cleared promptly and necessary compliance will be maintained going forward.

I request you to kindly accept this explanation and grant me an opportunity to regularize my registration without heavy penalty.

Thanking you,
Yours faithfully,
[Your Name]
[Business Name]
[Address]
[Contact Details]

Regarding Penalty and Interest:
Penalty: Usually Rs.5 or Rs.2 per day of delay as mentioned in the notice.

Interest: Typically, interest is charged on the outstanding profession tax amount under the Act, but may vary. Check local rules or consult a professional.

Suggestion: The penalty is discretionary and the officer may reduce it if a reasonable explanation is provided.

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