Section 6(2) in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
(2)The person filing a return under sub-rule (1) shall make a self-assessment on the basis of his average half-yearly income. The return shall be accompanied either by a chalan for the payment of tax in the municipal office or a cheque or demand draft for the tax amount due for the first half-year in which the return is being filed. Every such return not accompanied with any of the chalan as proof of payment or a cheque or a demand draft shall be deemed to have been not duly filed:Provided that the Commissioner shall acknowledge receipt of such return or payment of tax.
