Panchayat:Repo18/Law Manual Page0525

(2) The “[Secretary] may, when classifying any company or person under sub-rule (1) do so on general considerations with reference to the nature and reputed value of the business transacted, the quantity and number of articles dealt with, the size and rental of business premises, the number of persons employed, the amount of agricultural income derived, the amount of income tax or agricultural income tax paid by such company or person.

10. Service of notice and the levy of profession tax.-

(1) If, in the opinion of the 5[Secretary] profession tax is or will be due from any company or person for a half year, it shall serve a notice in form No. VI on such company or person in the succeeding half year requiring the company or person to furnish a return within 15 (fifteen) days showing the income on the basis of which, according to such company or person, it or he is liable to be assessed to profession tax for the half year in question. Thereupon such company or person may submit a return showing the income derived by it or him during the half year for which profession tax is claimed or for the corresponding half year of the previous year and produce any evidence on which the company or person may rely in support of the return made.

(2) If the 5[Secretary] is satisfied that the return is made as required under sub-rule (1) and that it is correct and complete, it shall levy the profession tax on such company or person on the basis of such return. Explanation - In cases not falling under clause (b) of Rule 5 or under Rule 7, if the company or person produces the notice of demand of income tax served on it or him under Section 156 of the Income Tax Act, 1961 for the year comprising the half year in question, the 5[Secretary] shall be bound to take one half of the income mentioned in such notice of demand as the income for the purposes of levying under the Act

(3) If no return is made, as required under sub-rule (1) or if the S[Secretary] is of the opinion that any return so made is incorrect or incomplete the Standing Committee shall, after giving the company or person a notice for showing cause against the action proposed, in not less than seven days assign to such company or person the class in scale appropriate to the half yearly income of the company or person as estimated by it.

(4) The 5[Secretary] may, when classifying any company or person under sub-rule (3) do so on general considerations with reference to the nature and reputed value of the business transacted, the size and rental of the residential and business premises, the quantity and number of articles dealt with, the number of persons employed, the income tax or agricultural income tax paid and the return if any furnished under sub-rule (1). C lick to )

11. Accounts not to be called for.—

The [Secretary] shall not call for the accounts of any company or person; but any assessee may produce his accounts to show that the net income derived by him from the exercise of his profession, art or calling or the transaction of his business within the Village Panchayat area falls below the lowest limit of income entered at the head of the class in which the ®[Secretary] has placed him and the @[Secretary] shall revise the assessment if satisfied that the person or company should be placed in a different class. co

12. Statements, return, etc. to be confidential.

— All Statements made, returns furnished or accounts or documents produced, in connection with the assessment of profession tax by any company or person shall be treated as confidential and copies thereof shall not be granted to the public.

13. Requisition on owner or occupier to furnish list of persons liable to tax.—

The Secretary may, by notice, require the owner or occupier of any building or land and the Secretary