Panchayat:Repo18/Law Manual Page0521

(PROFESSION TAX) RULES, 1996*

S. R. O. No. 15/96.- In exercise of the powers conferred under Sections 204 and 205 of the Kerala Panchayat Raj Act, 1994 (13 of 1994) read with Section 254 thereof, the Government of Kerala hereby make the following rules, namely:

RULES

1. Short title and commencement. —

(1) These rules may be called the Kerala Panchayat Raj (Profession tax) Rules, 1996.

(2) They shall come into force on the 1st day of April, 1996. 2. Definitions.- In these rules, unless the context otherwise requires - (a) 'Act' means the Kerala Panchayat Raj Act, 1994 (13 of 1994);

(b) 'Bill/Demand notice' means a notice of the tax assessed totally and published addressing the tax payer and demand in writing the profession tax and requesting the tax payer to pay profession tax liable to be deducted or collected from the salary of the employee by the employer/ head of office, intimation regarding the assessment of tax payable by the tax payer, reply to the objectives, decision of appeal or other actions to realise the arrears. Such intimations/notices shall have the effect of a “notice" specified in Section 240 of the Act;

(c) 'Transacts Business' means "[xx] the doing of acts or business of whatever nature whether isolated or not, such as soliciting, obtaining or transmitting orders or buying, making, manufacturing, exporting, importing, receiving, transmitting or otherwise dealing with goods. 11[xxx x x x]

(d) 'Head of Office' or 'employer' means the person authorised to draw or pay the salary of employee of the industry or department or the Administrative Office, Manager, Secretary or head of Office of the Central or State Government or of a public or private sector undertaking;

(e) 'Requisition' means a specific demand made in writing to the employees by the Secretary to give the details connected with the levying of tax or intimating the employee for the purpose of levying of tax or service of any bill/demand notice and the due receipt and return of duplicate by the addressee or of the deduction/collection of profession tax from the salary of the employee for