Panchayat:Repo18/vol2-page0322

326 THE KERALA TAX ON EMPLOYMENT ACT, 1976 Sec. 7
as the case may be to the assessing authority in the prescribed form, and the assessing authority shall, after making such inquiry as it deems necessary, grant him such certificate.
(4) Every person referred to in sub-section (2) shall apply for a revised certificate of enrolment to the assessing authority in the prescribed form within thirty days of his becoming liable to pay tax on employment at the rate higher or lower than that specified in the certificate of enrolment, and the assessing authority shall, after making such inquiry as it deems necessary, grant him a revised certificate of enrolment.
(5) The assessing authority shallmention in every certificate of enrolment the amount of the tax on employment payable for a half-year and the date by which and the place at which and the person to whom such tax on employment shall be payable by the holder of such certificate, and such certificate shall be deemed to be a notice of demand for the purposes of this Act.
(6) Where an employer or a person liable to apply for a certificate of enrolment has wilfully failed to apply for the certificate of registration or the certificate of enrolment, as the case may be, within the required time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding twenty rupees for each day of delay in the case of an employer and not exceeding five rupees for each day of delay in the case of any other person.
(7) Where an employer or other person has deliberately given false information in any application made under this section, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding one thousand rupees. 7. Returns.- (1) Every employer who has obtained a certificate of registration under this Act shall furnish to the assessing authority within fifteen days of the expiry of every half-year, a return in the prescribed form showing therein the salaries and wages paid by him and the amount of the tax on employment deducted by him in respect thereof, during that half-year.
(2) Every such return shall be accompanied by a treasury chalan in proof of payment of the full amount of the tax on employment due according to the return, and a return without such proof of payment shall not be deemed to have been duly filed.
(3) Where an employer has wilfully failed to file such return within the required time, the assessing authority may, after giving him a reasonable opportunity of being heard, impose on him a penalty not exceeding five rupees for each day of delay.
8. Assessment of employers.- (1) If the assessing authority is satisfied that the return filed by an employer under section 7 is correct and complete, it shall accept the return and assess the tax on employment due from that employer in accordance with such return.
(2) If the assessing authority is not satisfied that a return referred to in sub-section (1) is correct and complete, it shall serve on the employer a notice requiring him, on a date specified in the notice, to attend in person or through an authorised representative, and to produce accounts and papers in support of the return.
(3) The assessing authority shall, on examination of the accounts and papers produced in compliance with the notice under sub-section (2), assess the amount of the tax on employment payable by the employer.
(4) If the employer fails to comply with the terms of a notice under sub-section (2), or if in the opinion of the assessing authority the accounts and papers are incorrector incomplete or unreliable, that authority shall, after such inquiry as it deems fit, assess the tax on employment due, to the best of its judgment.
(5) If an employer has wilfully failed to get himself registered or being registered has failed to file any return, the assessing authority shall after giving the employer a reasonable opportunity of being heard and after holding such inquiry as it deems fit, pass an order assessing the amount of the tax on employment due, to the best of its judgment.
(6) When any tax on employment is due from an employer in consequence of any order

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