Section 108 in Tamil Nadu District Municipalities Act, 1920
108. General provisions regarding servants tax.
(1)[If a hill station municipal council by a resolution determines] [These words were substituted for the words 'If the chairman of a hill station municipality publishes a Notification under section 80' by section 83(i) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)] that a tax shall be levied on servants, [the [executive authority] [These words were substituted for the words 'he shall collect' by the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930).] shall collect] a monthly tax from the date and at the rates (which shall not exceed two rupees a month for each servant) fixed by the council and specified in tire notification [published under section 80 in pursuance of such resolution] [These words and figures were inserted by section 83(ii) of the Tamil Nadu District Municipalities (Amendment) Act, 1930 (Tamil Nadu Act X of 1930)] from every employer of private menial and of domestic servants who is not liable for the profession tax [xxx] [The words 'or surcharge on the income-tax' were omitted by the Adaptation Order of 1937.] or, as proprietor, for the property tax.(2)The tax may differ for different classes of servants.(3)The tax shall be payable at the full monthly rate for every servant employed for not less than fifteen days in the aggregate out of every thirty days from the commencement of the employment, and at a moiety of the monthly rate for every servant employed for less than fifteen days but not less than seven days in the aggregate during such periods.(4)If the tax remains unpaid at the end of seven days or fifteen days, as the case may be, the [executive authority] [These words were substituted for the word 'chairman' by Madras Act XV of 1933] may serve upon the employer a notice requiring him to pay within three days from the service of such notice the sum for which he is believed to be liable, and may, on the expiry of such period, recover from the said employer the sum specified in such notice.(5)Every person, who has paid the servants tax for any period in a half-year and has also paid the profession tax [xxx] [The words 'or surcharge on the income-tax' were omitted by the Adaptation Order of 1937] or (as proprietor) the property tax in the same municipality for that half-year, shall be entitled to a refund of the sum paid as servants tax.
