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State of Tamilnadu - Section

Section 138B in Chennai City Municipal Corporation Act, 1919

138B. Levy of profession tax.

(1)There shall be levied by the council a tax on profession, trade, calling and employment.
(2)[Each branch or unit of a company, Hindu undivided family, firm, corporation or other corporate body, society, club, body of persons or association which transacts business and every person] [Substituted by Tamil Nadu Municipal Laws (Second Amendment) Act, 2009 (10 of 2009) (w.e.f. 1.9.2009), for words 'Every company which transacts business and every person'.], who is engaged actively or otherwise in any profession, trade, calling or employment within the city on the first day of the half-year for which return is filed, shall pay half-yearly tax at the rates specified in the Table below in such manner as may be prescribed:
SI. No. Average half-yearly income Half-yearly tax
(1) (2) (3)
  From To  
  Rs. Rs. Rs.
1. Upto 21,000   Nil
2. 21,001 30,000 60
3. 30,001 45,000 150
4. 45,001 60,000 300
5. 60,001 75,000 450
6. 75001 and above   600
(3)The rate of tax payable under sub-section (2) shall be published by the Commissioner in such manner as may be prescribed.
(4)[Where a branch or unit of a company, Hindu undivided family, firm, corporation or other corporate body, society, club, body of persons or association or a person] [Substituted by Tamil Nadu Municipal Laws (Amendment) Act, 2009 (10 of 2009) (w.e.f 1.9.2009), for words 'Where a company or person'.] proves that it or he has paid the sum due on account of the lax levied under this Chapter or any tax of the nature of a profession tax imposed under the Cantonments Act, 1924 [Central Act II of 1924] [This Act was repealed and re-enacted as the Contonments Act, 2003.] for the same half-year to any local authority or cantonment authority in the State of Tamil Nadu, [such branch or unit of a company, Hindu undivided family, firm, corporation or other corporate body, society, club, body of persons or association or person] [Substituted by Tamil Nadu Muneipal Laws (Amendment) Act, 2009 (10 of 2009) (w.e.f. 1.9.2009), for words 'such company or person'.] shall not be liable, by reason merely of change of place of business, exercise of profession, trade, calling or employment, or residence, to pay the tax to any other local authority or cantonment authority.
(5)The tax leviable from a firm, association or Hindu undivided family may be levied on any adult member of the firm, association or family.
(6)[***] [Omitted by Tamil Nadu Municipal Laws (Amendment) Act, 2009 (10 of 2009).]
(7)Where any company, corporate body, society, firm, body of persons or association pays the tax under this Chapter, any director, partner or member, as the case may be, of such company, corporate body, society, firm, body of persons or association shall not be liable to pay tax under this Chapter for the income derived by such director, partner or member from such company, corporate body, society, firm, body of persons or association:Provided that such director, partner or member shall be liable to pay tax under this Chapter for the income derived from other sources.
(8)Every person who is liable to pay tax, other than a person earning salary or wage shall furnish to the commissioner a return in such form, for such period and within such date and in such manner as may be prescribed:Provided that subject to the provisions of sub-sections (10) and (11), such person may make a self assessment on the basis of average half-yearly income of the previous financial year and the return filed by half shall be accepted without calling for the accounts and without any inspection.
(9)Every such return shall accompany with the proof of payment of the full amount of tax due according to the return and a return without such proof of payment shall not be deemed to have been duly filed.
(10)Notwithstanding anything contained in the proviso to sub-section (8), the commissioner may select ten per cent of the total number of such assessment in such manner as may be prescribed for the purpose of detailed scrutiny regarding the correctness of the return submitted by a person in this connection and in such cases, final assessment order shall be passed in accordance with the provisions of this Chapter.
(11)If no return is submitted by any person under sub-section (8) within the prescribed period or if the return submitted by him appears to the commissioner to be incomplete or incorrect, the commissioner shall, after making such enquiry as he may consider necessary, assess such person to the best of his judgment:Provided that before taking action under this sub-section, the person shall be given a reasonable opportunity of proving the correctness or completeness of any return submitted by him.
(12)Every person who is liable to pay tax under this section, other than a person earning salary or wage-
(a)shall be issued with a pass book containing such details relating to such payment of tax as may be prescribed and if the pass book is lost or accidentally destroyed, the commissioner may, on an application made by the person accompanied by such fee: as may be fixed by the council, issue to such person a duplicate of the pass book,
(b)shall be allotted a permanent account number and such person shall-
(i)quote such number in all this returns to, or correspondence with the Commissioner;
(ii)quote such number in all chalans for the payment of any sum due under this Chapter.
(13)The rate of tax specified under sub-section (2) shall be revised by the council once in every five years and such revision of tax shall be increased not less than twenty-five per cent and not more than thirty-five per cent of the tax levied immediately before the date of revision.