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State of Tamilnadu - Section

Section 124D in Tamil Nadu District Municipalities Act, 1920

124D. Levy of profession tax.

(1)There shall be levied by the municipal 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 for 'Every company which transacts business and every person' by Tamil Nadu Act No. 10 of 2009, dated 03.08.2009.], who is engaged actively or otherwise in any profession, trade, calling or employment within the municipality 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  
1. Up to Rs. 21,000 ... Nil
2. Rs. 21,001 Rs. 30,000 Rs. 60
3. Rs. 30,001 Rs. 45,000 Rs. 150
4. Rs. 45,001 Rs. 60,000 Rs. 300
5. Rs. 60,001 Rs. 75,000 Rs. 450
6. Rs. 75,001 and above   Rs. 600
(3)The rate of tax payable under sub-section (2) shall be published by the executive authority 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 for 'Where a company or person' by Tamil Nadu Act No. 10 of 2009, dated 03.08.2009.] proves that it or he has paid the sum due on account of the tax 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 revealed and re-enacted as the Cantonment 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 or persons or association or person] [Substituted for 'such company or person' by Tamil Nadu Act No. 10 of 2009, dated 03.08.2009.] 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.[***] [Sub-section (6) omitted by Tamil Nadu Act No. 10 of 2009, dated 03.08.2009.]
(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 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 associations:Provided that such director, partner or member shall he 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 a salary or wage shall furnish to the executive authority, a return is 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 halt-yearly income of the previous financial year and the return filed by him 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 executive authority 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 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 executive authority to be incomplete or incorrect, the executive authority shall, after making such enquiry as he may consider necessary assess such person to the best of his Judgement: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 executive authority may, on an application made by the person accompanied by such fee as may be fixed by the municipal 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 his return to, or correspondence with, the executive authority;
(ii)quote such number in all challans 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 municipal 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.