Panchayat:Repo18/vol2-page0323: Difference between revisions
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14. Reference to District Court. ............................................................................................... 328 <br> | 14. Reference to District Court. ............................................................................................... 328 <br> | ||
15. Powers of revision of the District Collector........................................................................ 328 <br> | 15. Powers of revision of the District Collector........................................................................ 328 <br> | ||
16. Rartification of mistakes. .................................................................. | 16. Rartification of mistakes. .................................................................. 328 <br> | ||
17. Power to take evidence on Oath, etc................................................................................. 328 <br> | 17. Power to take evidence on Oath, etc................................................................................. 328 <br> | ||
18. Refunds. ............................................................................................................................. 329 <br> | 18. Refunds. .............................................................................................................................329 <br> | ||
19. Limitation of claims for refund............................................................................................ 329 <br> | 19. Limitation of claims for refund............................................................................................ 329 <br> | ||
20. Prosecutions | 20.Prosecutions...............................................................................................329 <br> | ||
21. Offences by Companies..................................................................................................... 329 <br> | 21. Offences by Companies..................................................................................................... 329 <br> | ||
22. Manner of Service of notice................................................................................................ 329 <br> | 22. Manner of Service of notice................................................................................................ 329 <br> | ||
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24. Statements, returns etc., to be confidential...................................................................... 330 <br> | 24. Statements, returns etc., to be confidential...................................................................... 330 <br> | ||
25. Computation of periods of limitation.................................................................................. 330 <br> | 25. Computation of periods of limitation.................................................................................. 330 <br> | ||
26. Bar of jurisdiction | 26. Bar of jurisdiction........................................................................................................330 <br> | ||
27. Power of assessing authority, etc., to call for information from local authorities............. 330 <br> | 27. Power of assessing authority, etc., to call for information from local authorities............. 330 <br> | ||
28. Removal of difficulties. ....................................................................................................... 330 <br> | 28. Removal of difficulties. ....................................................................................................... 330 <br> | ||
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30. Establishment of Housing Fund and its utilisation. .......................................................... 331 <br> | 30. Establishment of Housing Fund and its utilisation. .......................................................... 331 <br> | ||
31. Repeal. ........................... ................................................................................................... 331 <br> | 31. Repeal. ........................... ................................................................................................... 331 <br> | ||
THE SCHEDULE | THE SCHEDULE.......................................................................................................331 | ||
{{Create}} | {{Create}} | ||
Revision as of 10:32, 1 February 2018
THE KERALA TAX ON EMPLOYMENT ACT, 1976
Sections Pages
1. Short title, extent and Commencement............................................................................. 324
2. Definitions. ......................................................................................................................... 324
3. Authorities.......................................................................................................................... 324
4. Charge of tax. ..................................................................................................................... 325
5. Employer's liability to deduct and pay tax on employment on behalf of the employees. ......................................................................... 325
6. Registration and enrolment................................................................................................ 325
7. Returns............................................................................................................................... 326
8. Assessment of employers................................................................................................. 326
9. Power to assess in case of escape from assessment..................................................... 327
10. Payment and recovery of tax on employment. ................................................................. 327
11. Mode of recovery................................................................................................................ 327
12. Penalty for non-payment of tax on employment. .............................................................. 327
13. Appeals. ............................................................................................................................. 327
14. Reference to District Court. ............................................................................................... 328
15. Powers of revision of the District Collector........................................................................ 328
16. Rartification of mistakes. .................................................................. 328
17. Power to take evidence on Oath, etc................................................................................. 328
18. Refunds. .............................................................................................................................329
19. Limitation of claims for refund............................................................................................ 329
20.Prosecutions...............................................................................................329
21. Offences by Companies..................................................................................................... 329
22. Manner of Service of notice................................................................................................ 329
23. Liability of agents of companies, firm, associations, etc., to tax on employment. ......... 330
24. Statements, returns etc., to be confidential...................................................................... 330
25. Computation of periods of limitation.................................................................................. 330
26. Bar of jurisdiction........................................................................................................330
27. Power of assessing authority, etc., to call for information from local authorities............. 330
28. Removal of difficulties. ....................................................................................................... 330
29. Power to make rules.......................................................................................................... 330
30. Establishment of Housing Fund and its utilisation. .......................................................... 331
31. Repeal. ........................... ................................................................................................... 331
THE SCHEDULE.......................................................................................................331
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