Panchayat:Repo18/Law Manual Page0527

(3) If any objection is received from persons by the [Secretary], the same shall be disposed of as early as possible in any manner not exceeding 30 days and the fact shall be intimated to the person concerned.

(4) If there are such objections the amount fixed after disposing of the same shall be the profession tax.

18. Demand of leviable tax.-

(1) The Secretary shall, immediately after the time fixed for submitting objections against the assessment of profession tax and in other cases immediately after the disposal of objections, get two copies of the bill/demand notice to tax payers in Form No. III prepared and forward the same to the employer along with the application (with two copies) in Form No. IV and the employer/Head of Office shall serve the same to the employees/labourers there within the period specified in the notice and shall return the duplicate with the acknowledgement of its receipt.

(2) The Secretary shall maintain a register in Form No. V for the purpose of watching the progress of demand of profession tax and the time of levy of tax of the employees/labourers for each half-year, under these rules.

(3) The Panchayat shall issue a copy of the register in Form No. V to the head of office or employer for recording all the particulars.

(4) The Secretary shall, at the end of each half year, compare the amount and other particulars in the register maintained by the employer or head of office with that of the similar register kept by the Panchayat and confirm the correctness and shall endorse a certificate of verification with dated signature below the last entry made in the register.

(5) If any ®[kind of material difference is noted in the register maintained by the head of office/employer at the time of verification, they shall be informed in writing for rectifying such defects.

(6) The verification officer nominated by the Government shall have the power to verify these registers maintained in Form No. V, and the head of office/employer shall provide all assistance as requested for such verification.

19. Employer to Serve Bill/Demand Notice.-

(1) The head of office/employer shall, immediately on receipt of the notice demanding profession tax to the employees/ labourers,

(a) verify and confirm the correctness of the particulars furnished to the Secretary / Standing Committee in Form No. Il under sub-rule (1) of Rule 16 with the addresses of the employees labourers; BESTEL (b) return the demand notice, if the material particulars, the name or designation in the relevant particulars in the demand notice differ to the particulars in Form No. Il rectifying such defects; and

(c) fill up the entries in columns (1) to (5) of the register in Form No. V and the second copy of the demand notice thereto including the statement furnished along with the application.

(2) The head of office/employer shall serve the Bill/Demand notice on the addressee within the date specified in the requisition and shall obtain the dated, signature in the second copy as acknowledgement thereof and shall, after recording in column (6) of the register in Form No. V, submit the same to the Village Panchayat Secretary within 15 days from the date of service of such notice.

(3) The employer/head of office shall, in case when the labourer/employee refuses to receive the notice treat the date of such refusal as the date of service of notice, record such fact in the original and in the duplicate copy of the Bill/Demand notice and take immediate action on the 8