Panchayat:Repo18/Law Manual Page0264
205. Collection of profession tax by employers.- (1) Every head of office or employer in relation to an office or undertaking or institution where persons are employed for salaries or wages shall as soon as, may be, on receipt of the bill or notice of demand of profession tax, serve such bill or notice on the employees and return the duplicate of such bill or notice to the Secretary of the Village Panchayat concerned.
(2) Subject to such rules as may be prescribed, upon service of bill or notice of demand, the Head of Office or employer shall, after the expiry of the period specified in the bill or notice, recover or collect the amount of profession tax shown in the bill or notice, by deduction or otherwise from the salaries or wages of the employes and remit it to the Village Panchayat in such manner as may be prescribed.
(3) Where the amount of profession tax covered by a bill or notice of demand is in arrear on account of default on the part of the Head of Office or employer to collect and remit the same as required in this section such amount shall be recovered from such Head of Office or employer subject to such rules as may be prescribed as if it is an arrear due from him:
Provided that in the case of self-drawing officers, the Head of Office or employer shall take such steps as may be prescribed for ensuring remittance by such self-drawing officers of the profession tax covered by the bill or notice.
[205A. Statements, Returns, etc. to be confidential.- All statements made, returns furnished or accounts or documents produced in connection with the assessment of profession tax payable by any company or person shall be treated as confidential and copies thereof shall not be issued to the public.
205B. Requisition on owner or occupier to furnish list of persons liable to tax.— The Secretary may, by notice, require the owner or the occupier of any building or land and every administrator or manager of a hotel, boarding or lodging house, club or residential chambers, to furnish within a specified time a list in writing containing the names of all persons occupying such building, land, hotel, boarding or lodging house, club or chambers and specifying the profession, art or employment of every such person and the rent, if any paid by them and the period of such occupation.
205C. Requisition on employers or their representatives to furnish list. The Secretary may by notice require any employer or head of office or the administrator or the manager of any public or private office, hotel, boarding or lodging house, club, firm or a company-
(a) to furnish, within specified time a list in writing containing the names of the employer and all persons who were employed or working in such office, hotel, boarding or lodging house, club, firm or company as officers, employees, interpreters, agents, suppliers or contractors along with a statement of the salary or income of such person employed HOC bis $ (b) to furnish particulars in regard to any company of which such employer or head administrator or manager, as the case may be, is an agent.
205D. Recovery of profession tax by employers.- Notwithstanding anything contained in the foregoing provisions, every head of office, employer, manager, proprietor