Panchayat:Repo18/vol2-page0324
An Act to provide for the levy of a tax on employment
Preamble:- Whereas it is expedient to provide for the levy of a tax on employment;
Be it enacted in the Twenty-seventh Year of the Republic of India as follows:-
1. Short title, extent and commencement.- (1) This Act may be called the Kerala Tax on Employment Act, 1976.
(2) It extends to the whole of the State of Kerala.
(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint.
2. Definitions.- In this Act, unless the context otherwise requires,-
(a) "appellate authority" means an appellate authority appointed under section 3;
(b) the expressions "appoint", "appointment", "lodging house", "residence" and "reside" shall have the meanings respectively assigned to them in the Kerala Municipalities Act, 1960 (14 of 1961);
(c) "assessee" means a person by whom the tax on employment or any other sum of
money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of the tax on employment payable by him;
(d) "assessing authority" means the assessing authority appointed under section 3;
(e) "company" means a company as defined in section 3 of the Companies Act, 1956 (Central Act 1 of 1956), and includes a foreign company within the meaning of section 591 of that Act and a co-operative society registered or deemed to be registered under the law relating to cooperative societies for the time being in force, whether its principal place of business is situated in the State or not;
(ee) "employer" in relation to an employee earning any salary or wages under him, means the person who is responsible for the disbursement of such salary or wages and includes the head of office of an establishment as well as the manager or agent to the employer)
(f) "employment" includes self-employment;
(g) "local authority" means a municipal corporation or a municipal council or a township committee or a panchayat;
(h) "prescribed" means prescribed by rules made under this Act; (i) "State" means the State of Kerala;
(j) the expression "transacts business" shall be deemed to include the doing of acts of
business of whatever nature, whether isolated or not, such as soliciting, obtaining or transmitting orders or buying, making, manufacturing, exporting, importing, recovering, transmitting or otherwise
dealing with goods;
(k) "year" means the financial year.
3. Authorities.- (1) The Government may, by notification in the Gazette, appoint such officers as they think fit to be assessing authorities for the purpose of this Act and may assign to them such local limits as the Government may think fit.
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ഈ താൾ 2018 -ലെ പഞ്ചായത്ത് റെപ്പോ നിർമ്മാണം യജ്ഞത്തിന്റെ ഭാഗമായി സൃഷ്ടിച്ചതാണ്. |