The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (Profession Tax Act) came into operation on April 1, 1975. The purpose is to collect revenue for the purpose of implementing Employment Guarantee Scheme. The person liable to Profession Tax has to obtain Certificate of Enrolment within 30 days from date of liability. Salaried persons are also liable to profession tax but their tax is to be deducted from the salaries and paid by employer into the Government treasury. The duty is cast upon the employer to deduct the tax. The employer should also file the returns and pay taxes as applicable to him.