Panchayat:Repo18/Law Manual Page0022

Rules

13. Property may be sold, if no tender is made
14. Arrangements to be provided for passengers and motor vehicles in the bus stand
15. Public halting places, landing places and cart stands to be kept open to all
16. People resorting to halting places, landing places and cart stands to obey orders of the Secretary
17. Begging to be prohibited within public landing places, halting places and cart stands
18. Inspection
19. Leasing of portions of halting places
20. Transferring of right to collection of fee
21. Direct collection of fees
22. Application for licence or renewal of licence to private cart stands
23. The Village Panchayat to dispose of applications for licence
24. Licence to expire at the end of the financial year
25. Licence fee
26. Licence to carry out the orders of the Secretary
27. Rate of fee for private cart stands
28. Responsibility of licensee for violation of conditions
29. Certain rules relating to public cart stands to apply to private cart stands
30. Penalty for breach of rules FORM OF LICENCE

THE KERALA PANCHAYAT RAJ (PROFESSION TAX) RULES, 1996

1 Short title and commencement
2 Definitions
3 Maximum rates of half-yearly -tax
4 Transaction of business and exercise of a profession
4 A Liability to pay tax in certain cases
5 Determination of tax when the business is confined exclusively to a single Village Panchayat area
6 Percentage of turnover
7 Determination of income when business is transacted in two or more Village Panchayat areas
8 Determination of turnover
9 The Standing Committee to classify tax
10 Service of notice and the levy of profession tax
11 Accounts not to be called for
12 Statements, return, etc to be confidential
13 Requisition on owner or occupier to furnish list of persons liable to tax
14 Requisition on employers or their representatives to furnish list
15 Intimation of change or transfer of trade
16 Requisition on employers to furnish particulars of income or salary of employees
17 Determination of tax and intimation
18 Demand of leviable tax
19 Emplover to Serve Bill/Demand Notice
20 Deduction of profession-tax from salary
21 Payment of Profession-tax by self drawing officer
22 Furnishing of the details of tax collected
23 Issue of receipt for the amount remitted
24 Offences and penalties
25 Removal of difficulties
FORMI-VI