Profession Tax

PL. SPECIFY YOUR QUREY ON ACT.

 Has Mumbai HC ever exempted any class of companies, firms, citizens from payment of profession tax?

 Pl read this section from Prof Tax and advise what conviction means and who convicts? Does it mean that a case will be filed in MM's court and this court alone has the power to convict?

20. Offences and penalties:—

Any person or employer who, without sufficient cause, fails to comply with any of the provisions of this Act or the rules framed hereunder shall, on conviction, be punished with fine not exceeding five thousand rupees, and, when the offence is a continuing one, with fine not exceeding fifty rupees per day during the period of the continuance of the offence.

can anybody help me out with the professional tax due date and thier implication incase of delay in payments

in case of delay of payments. Penalty will attract naturally.

Please clarify about conviction and who will convict without filing a criminal case in MM's court?