Section 5(1) in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
(1)In the case of employees working in Central or State Government Departments, undertakings and in the case of those working in private companies and organisations including Quasi-Government organisations, the drawing and disbursing officer of the offices concerned shall recover the half-yearly tax as fixed by the municipality in the pay-bill of the employee for the months of August and January of every year. He shall make arrangements to remit the tax amount in full to the municipality by way of cheque or demand draft before the 15th September and the 15th February of every year along with the details in Form-1, including those of self-drawing officers employed in those departments, undertaking, companies and organisations.
