3A. Incidence of tax on Tobcconists.-
(1) On or-after the commencement of the Maharashtra Tax Laws (Levy and Amendment) Act, 1995 Mah. 16 of 1995, hereinafter referred to as "the commencement date," every tobacconist whose turnover of receipts made during,--
(i)the year ending on the 31st March 1995; or
(ii)the year commencing on the 1st April 1995, has exceeded Rs. 50,000 during such year, shall, until such liability ceases under sub-section (3), be liable to pay tax on his turnover of receipts:
Provided that, a tobacconist to whom sub-clause (i) does not apply but sub-clause (ii) applies and whose turnover of receipts first exceeds Rs. 50,000 after the commencement date shall not be liable to pay tax in respect of receipts up to the time when his turnover of receipts as computed from the 1st day of April 1995 does not exceed Rs. 50,000.
(2) Every tobacconist whose turnover of receipts during any year commencing on the 1st April, being a year subsequent to the years mentioned in sub-section (1), first exceeds Rs. 50,000, shall until such liability ceases under sub-section (3), be liable to pay tax under this Act with effect from the said date:
Provided that, a tobacconist shall not be liable to pay tax in respect of the turnover of receipts during the period commencing on the 1st April of the Said year upon the time when his turnover of receipts as computed from the 1st April of the said year does not exceed Rs. 50,000.
(3) Every tobacconist who has become liable to pay tax under this Act, shall continue to be so liable until his registration is duly cancelled; and upon such, cancellation, his liability to pay tax, other than tax already levied or leviable shall, until his turnover of receipts against first exceeds Rs. 50,000 cease:
Provided that, where the tobacconist becomes liable to pay tax again in the same year in which he ceased to be liable as aforesaid, then in respect of the turnover of receipts during the period commencing on the date of cessation of liability to tax and ending on the date on which his turnover of receipts does not exceed Rs. 50,000 no tax shall be pay.