Local liquor Manufactured by using spirit produced from cashew apples, mohwra flowers or any other fermentative bases of fruits and flowers which are produced locally in the state.

Amended Rule/Section: Rule 11, Sub-rule (3), Maharashtra State Tax on Professions, Trades, Callings and Employments Rules, 1975

Type of Change: Amendment — Substitution of dates and deadline language

What Changed: Rule 11(3) previously required certain tax filings or declarations by the 31st of March, with the last date being implicitly linked to month-end. The amendment shifts the critical deadline from the 31st of March to the 15th of March and replaces the phrase "last date" with explicit reference to "15th day." This effectively advances the filing/declaration deadline by 16 days. The same date-shifting logic is applied to the Illustration section, where "31st May" becomes "15th May" and "30th June" becomes "15th June," indicating a systemic acceleration of all quarterly or periodic compliance deadlines under this rule.

Key Details:

• Clause (a): Deadline moved from 31st March → 15th March
• Clause (c): Language change from "last date" → "15th day" (explicit numerical deadline)
• Illustration (a): May deadline moved from 31st → 15th
• Illustration (b): June deadline moved from 30th → 15th
• Rule affected: Rule 11, Sub-rule (3) — appears to govern periodic tax assessment, return filing, or renewal declarations
• Authority invoked: Section 27(1), (2), and (3) proviso of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
• Dispensation granted: Previous publication requirement waived under section 27(3) proviso — indicating urgent/immediate implementation

Effective Date: From date of publication (28 February 2026)

Authority: Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, Section 27(1), (2), and (3) proviso

Note: While the gazette title references excise duty on local mahua spirit and local liquor manufacturing, the notification body addresses only tax filing deadlines under the Professions Tax Act (not the Bombay Prohibition Act). The substantive content relates to professional/business tax compliance timelines, not liquor excise or manufacturing rules. The gazette appears to be a procedural amendment to advance compliance deadlines.