Section 5(4) in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
(4)Even in instances where drawing officer recovers the half-yearly tax due in monthly instalments from the employee and officers, he shall make arrangements to remit the half-yearly tax amount due in one lump sum to the municipality concerned within the time prescribed in sub-rule (1).
