Panchayat:Repo18/Law Manual Page0022

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
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