Panchayat:Repo18/Law Manual Page0536
(ii) where such turn over is not ascertainable the turn over of the business during the corresponding half year of the previous year.
(5) Where such turn over not ascertainable, the turn over of the person partly in the Panchayat area and partly outside such Panchayat area, —
(a)the turn over of the business transacted in the Panchayat area during the half year; or
(b)where such turn over is not ascertainable, the turn over of the business in the Panchayat area during the corresponding half year of the previous year.
(6)The income derived by the assessee, —
(a) from the business transacted outside the Panchayat area; or
(b) from any pension or deposit during the half year if the assessee has resided within the Panchayat area for not less than 40 days in the aggregate during the half year; or
(c) from agricultural income.
(7) The aggregate income on the basis of which according to the company or person, it or he is liable to be assessed.
Date: ........ Village Panchayat,
ANNEXURE TO FORM No. VI
Statement submitted in the office of the Village Panchayat for calculating the total income for the half year/one year from 1st April, 199............ to 30th September, 199 ........ /1st October, 199.....to 31st March, 199........ in accordance with Rule 10 of the Kerala Panchayat Raj (Profession Tax) Rules, 1996 :
Name : Address : Occupation : Place of work :
Serial Particulars Amount Remarks No. Rs. Ps. 1. PERMANENT INCOME
1 Salary/allowance/wages/gratuity/Bonus etc.
4 Interest from money transaction, Bank Commission
5 Rent of building etc.
6 Other income