Profession Tax - Partner of the firm

In the case of partner of partnership firm,

Suppose if the partnership is formed & deed is registered in the yr.2005

AND as per the certificate of Bombay Shop establishment ie."Gumasta", the date of commencement of Business is of the yr.2009

AND there is no trading done during 2005 to 2009 in the partnership business.

Then, From which year (2005 onwards or 2009 onwards) the (Maharashtra) Profession Tax Liability will arise, considering that the Partners want to get registered under PT in Dec'2010?