Professional Tax is a state subject, more so relevant to local administration as the revenue from PT is shared by local administration like village panchayats, municipalities, although these are known by different names in different states. In your case, it's necessary that your administration must have registered for a separate registration under Professional Tax of West Bengal and remit the tax in respect of those working in West Bengal only. In this case, you need not remit Professional Tax in Maharashtra in respect of those employed outside Maharashtra.