(2) Any such notice or requisition may be addressed
(a) in the case of a firm or a Hindu undivided family or an Aliyasanthana family or branch or a Marumakkathayam tarwad or tawazi or a family to which the provision of the Kerala Namboodiri Act, 1958, apply, to any member of the firm or to the Manager, Yajaman or Karanavan, as the case may be, or any adult member of the family, branch, tarwad or tavazhi;
(b) in the case of a local authority or company, to the principal officer thereof;
(c) in the case of any other association or body of individuals, to the principal officer or any member thereof;
(d) in the case of any other person (not being an individual), to the person who manages or controls his affairs.
23. Liability of agents of companies, firm, associations, etc., to tax on employment.-The tax on employer leviable from a company, firm, association, Hindu undivided family Aliyasanthana family or branch, Marumakkathayam tarwad or tavazhi or a family to which the provisions of the Kerala Namboodiri Act, 1958, apply, may be levied from the agent of the company, form or association or the Manager, Yajaman or Karanavan of the family, branch, tarwad or tavazhi, as the case may be.
24. Statements, returns etc., to be confidential-All statements made, returns furnished or accounts or documents produced in connection with the assessment of the tax on employment under this Act shall be treated as confidential and shall not be granted to the public.
25. Computation of periods of limitation.-In computing the period of limitation prescribed for an appeal under this Act, the time required for obtaining a copy of the order complained of shall be excluded.
26. Bar of jurisdiction.- No suit shall lie in any civil court to set aside or modify any assessment made under this Act and no prosecution, suit or other legal proceeding shall lie against the Government or any authority or officer for anything in good faith done or intended to be done under this Act.
27. Power of assessing authority, etc., to call for information from local authorities-.The assessing authority or the appellate authority or the District Court or the revisional authority may, for the purposes of this Act, call for any information regarding an assessee from the local authority to which that assessee is liable to pay the profession tax payable under the law governing that local authority, and such local authority shall be bound to furnish the information.
28. Removal of difficulties.- If any difficulty arises in giving effect to the provisions of this Act, the Government may, by general or special order published in the Gazette, make such provisions not inconsistent with the provisions of this Act, as appear to them to be necessary or expedient for the purpose of removing the difficulty:
Provided that no such order shall be made under this section after the expiry of three years from the commencement of this Act.
29. Power to make rules.- (1) The Government may, by notification in the Gazette, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for
- (a) the procedure for the assessment, levy and collection of the tax on employment;
- 6(b) the procedure for deduction and remittance of tax on employment by the employer who is an officer of the Government;
- (bb) the form of the certificate of registration, certificate of enrolment, notice of demand and other notice to be issued under this Act.)
- (c) the mode and manner of payment of the tax on employment;