Panchayat:Repo18/Law Manual Page0265
and any person in the administrative control of any office, company, firm, undertaking, establishment or any institution, where persons are employed or engaged for salaries or wages, shall be bound to recover from any such person liable to profession tax, the profession tax due at the rate fixed by the Village Panchayat and pay over to the Village Panchayat as hereinafter provided.
205E. Requisition to furnish name of Institutions etc.- (1) The Secretary shall during the month of April every year, by notice, require every head of office or person bound to recover profession tax under Section 2050 to furnish the names and addresses of the offices or institutions under his control within such time as may be specified in the notice.
(2) Every head of office shall furnish to the Secretary the information required by him under sub-section (1) within such time as may be specified and he shall also furnish the name and designation of the head of office and shall intimate the Secretary whenever there is a change to the head of office.
(3) The Secretary shall immediately on receipt of the information furnished to him under sub section (1) register the name of offices or institutions in a register maintained for the purpose.
205F. Assessment of profession tax by head of office etc.— (1) The Secretary shall, during the month of May and November in every half year, by notice require every head of office or employer to assess all employees in his institution, who are liable to pay profession tax and every self drawing officer to remit the profession tax due in accordance with the schedule to the said notice.
(2) Before the end of August and February every year each head of office and employer shall assess the tax payable by all employees liable to pay tax and recover the amount from them and pay over to the Village Panchayat together with a list of all employees whose tax has been assessed giving the details such as name, designation, half yearly income and the amount of tax recovered and shall also furnish a certificate to the effect that all employees liable to tax have been included in the statement furnished.
205G. Issue of receipt for remittance.- (1) The Secretary shall, on receipt of the payment, issue an official receipt in the name of the head of office for the amount remitted.
(2) Every head of office shall, in turn, grant to each tax payer a certificate in respect of the recovery and payment of tax to the Village Panchayat for the relevant half year.
205H. Payment of tax by self-drawing officers.— (1) Every self-drawing officer shall, before the end of August and February every year, remit or cause to be remitted the profession tax due from him in respect of such half-year in accordance with the schedule of tax in force along with a statement showing the details etc. of half yearly income.
(2) Soon after the receipt of payment under sub-section (1) the Secretary shall issue official receipt thereof.
2051. Maintenance of Demand Register.— The Secretary shall maintain a ward wise Demand Register by providing independent pages for every institution specified in sub-section (2) of Section 205E and in such case the head of office and the self-drawing officers if any, shall be the assesses and the remittance shall be entered against their names. One demand register for this purpose may be used for one or more years.