The Maharashtra State Government has notified a scheme named One Time Payment of Tax Scheme,2019. (hereinafter referred to as the ‘OTPT Scheme’) vide notification No. PFT.1218/C.R.52/Taxation-3 dated 22nd February,2019 under The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 (hereinafter referred to as the ‘Profession Tax Act’).

The OTPT scheme provides for…