Panchayat:Repo18/Law Manual Page0529

liable to deduct or collect such amount by serving notice or to remit such amount shall recovered from such head of office or employer as an arrear from him as provided under Section 210.

(3) Nothing contained in this rule shall prevent Village Panchayat from initiating prosecution against a tax payer or to institute a suit in a Civil Court for recovering any tax arrears due under the Act or the rules.

25. Removal of difficulties.

If any difficulty or doubt arises in giving effect to these rules, such matters shall be referred to the Government and the decision of the Government thereon shall be final.

FORM-1
(See sub-rule (1) of Rule 16)
Requisition of details of Employees No:

No.

place

date From

...............Secretary,

................Village Panchayat

To

.........................................

.............................................

Sir,

Subject:- Profession-tax assessment-Requisition of details of income of employees to assess the profession-tax for the half year ending..... .reg.

Reference:–Rules 14 and 16 of the Kerala Panchayat Raj (Profession-tax) Rules, 1996.

As per the rules referred to above, I request you that the Particulars regarding the total income of employees/labourers engaged in any work or employment in your establishment for an aggregate of not less than 60 days in half year ended ........ may be submitted in form No. II enclosed herewith within 15 days after the receipt of such application for the purpose of assessing the profession tax; and The non-compliance of furnishing of details so requested within the time specified or furnishing false information shall be an offence under Section 263 of the Kerala Panchayat Raj Act, 1994 and Rule 24 of Kerala Panchayat Raj (Profession-tax) Rules, 1996. Thereby inform you that the copy of particulars forwarded in Form No. Il shall be published in the notice board of your establishment, for a period not less than 15 days from the date of such despatch, for the general information and verification of employees/ labourers. Yours faithfully,

Secretary,

..............Village Panchayat,