254. Assessment of profession tax by head of office etc.
(1)The Secretary shall, during the month of May and November in every half-year, by notice require every head of office or employer to assess every employee in his institution liable to profession tax and every self drawing officer to remit the profession tax due in accordance with the Schedule to the said notice.(2)Before the end of August and February of every year, head of office or employer shall assess every employee liable to tax and recover the amount from him and pay over to the Municipality together with a list of all employees who have been assessed to tax giving the details such as name, designation, half-yearly income and the amount of tax recovered and shall also furnish a certificate to the effect that all employees liable to tax have been included in the statement furnished.
