Section 14 in The Orissa State Tax on Professions, Trades, Callings and Employment Rules, 2000
14. Deduction of tax from salary or wages.
(1)The Treasury Officer, Special Treasury Officer, the Sub-Treasury Officer or the Pay and Accounts Officer, the Drawing and Disbursing Officer as the case may be, shall be responsible for deductions of due amount of tax from the pay bill of the Government servants as referred to in Sub-clause (i) of Clause (e) of Section 2. The deduction shall be made every month and the salary or wages of such an employee for the month of February shall not be permitted to be drawn unless the balance tax due for the period from March to February or part thereof or from the month in which the employee has the liability to pay tax up to the month of February, as the case may be, has been fully deducted and credited to the Government account under appropriate head of account.(2)Where the salary of an employee is drawn by presentation of bills in the Treasury, the deduction and credit of tax shall be made in the following manner, namely :(i)The Drawing and Disbursing Officers shall furnish, the salary bills along with the deduction of tax in Form VI in duplicate, to the Treasury.(ii)On receipt of the Form as referred to in Clause (i), the tax so deducted shall be accounted for in the Receipt Schedule under the Head of Account - "0028 - Other Taxes on Income and Expenditure - 107 - Taxes on Professions, Trades, Callings and Employments - 9913780 - Taxes on Profession". One copy of Form VI shall be sent to the Local Assessing Authority alongwith the monthly Receipt Schedule and other copy of Form VI shall be sent to the Accountant General alongwith the monthly Receipt Schedule at the time of submitting monthly account.(iii)Where the tax is intended to be paid directly by the Drawing and Disbursing Officer or other authorised officer in the Treasury, the same shall be paid through Challan in triplicate in O.T.C. Form No. 6.(iv)The concerned Treasury Officer/Special Treasury Officer on receipt of the paid vouchers from Bank shall make necessary entries in the relevant payment and receipt register after detaching both copies of Form VI. After entry of the Sl. No. and date in the Receipt Schedule alongwith the T.V.No. and date of the Bill in the said Form one copy shall be sent to the Local Assessing Authority and the other copy shall be sent to the Accountant General, Orissa, alongwith a copy of the Recovery/Deposit Receipt Schedule in the monthly account.(v)The concerned Treasury Officer/Special Treasury Officer shall send one copy of the monthly Schedule of Recovery/Deposit of tax to the Local Assessing Authority and the Accountant General, Orissa, alongwith the copies of Form VI and challan in proof of the entries in the Receipt Schedule.(3)Where the salary of an employee is drawn other than the mode of presentation of bills in the Treasuries, the amount of tax so deducted from the monthly salary of the employee, by the Registered Employer, shall be credited to the Government account through Treasury challan under the head "0028 - Other Taxes on Income and Expenditure - 107 - Taxes on Professions. Trades, Callings and Employments - 9913780 - Taxes on Profession" within fifteen days from the date of drawal of salary, or shall be remitted to the Local Assessing Authority in the shape of Government Cheque/R.B.I. cheque/Banker's cheque/Cheque certified by the Bank as "good for payment" alongwith a challan in Form O.T.C. 6 in triplicate with a statement in Form VI.(4)The Commissioner may, if he considers necessary, require the Drawing and Disbursing Officer, the Treasury Officer, Special Treasury Officer or the Sub-Treasury Officer or the Pay and Accounts Officer, as the case may be, to furnish to him a statement relating to payment of salary made to the Government servants during any specific period and such statements shall show the name of the employees, the details of salary drawn, the amount of tax deducted therefrom and the period to which the tax relates.(5)The Treasury Officer, the Special Treasury Officer, the Sub-Treasury Officer or the Pay and Accounts Officer, Drawing and Disbursing Officer or the Assessing Authority who is under employment of the Government shall be deemed to be a collecting agent appointed under section 14 of the Act.(6)Notwithstanding anything contained in Sub-rule (1), the liability of an employee to pay tax shall not cease until the amount of tax due from him has been fully paid to the Government account and without prejudice to the provisions of the said sub-rule, the said amount may be recovered from him, if the employer or the Assessing Authority is satisfied that the amount has not been deducted from his salary or wages.
