Panchayat:Repo18/Law Manual Page0531

FORM III
[See Rule 18 of the Kerala Panchayat Raj (Profession Tax) Rules, 1996 and Rule 8 of the Kerala Panchayat Raj (Taxation, Levy and Appeal Rules, 1996].
Demand Notice


Secretary,

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

To

Sri/Smt................

WHEREAS, on the basis of income for the first/second half year ending............. furnished by your Head of office/Employer you are liable to Profession Tax for that half year and your Profession Tax has been duly assessed under Rule 6 of the Kerala Panchayat Raj (Taxation, Levy and Appeal) Rules, 1996 and Rule 17 of the Kerala Panchayat Raj (Profession Tax) Rules, 1996.

AND WHEREAS, the details of such tax assessment has been published in the Panchayat and in your establishment, but you have not raised any objection within the specified time against the tax assessment/the objection raised by you have been disposed off.

NOW THEREFORE, I hereby demand you to pay Rs ............... (in figures) ............. as Profession Tax for the employment held/profession exercised in the establishment for the half year ending.............

Immediately on receipt of the notice, the Head of Office/Employer is bound to deduct the above said amount from your salary. In the case of self drawing officers such amount .shall be given to the employer from the salary-drawn, immediately on receipt of the notice.

If the Employer/Head of office who is liable to remit the Profession Tax as per demand notice within the time specified under the rule does not remit accordingly, such tax shall be recovered from him as per Section 205 read with Section 210and he is liable for punishment as provided in the law for the failure, lapse or such deeds thereon.

It is also stated that any appeal on the demand shall be considered only if it is satisfied that the full amount in the notice has been remitted as provided in Section 276.

Secretary,

Village Panchayat.