Profession tax- maharashtra

Dear Member,

As per Profession Tax Act,1975 Maharastra, Firms need to pay Tax.

As per this state Act, every employer not being an officer of govt. lible to pay tax.

As per section 2 of this Act, Employer means a person or the officer who is the responsible for paying salary or wages to the employees.

Person means anybody who is engaged in actively of otherwise in any profession, trade, callings or employment in the maharastra, and it includes Firm, Individuals and all other types of organisation.

So for a partnership firm, firm will pay the professional tax or partners will pay the professional tax ?

Pls answer my query ?