Section 12 in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
12. Failure to file return by any person or employer.
- If any person or employer fails to file a return in Form 1, the Commissioner may, based on the details available in the master register maintained under rule 4 or any other information available authorise a person not below the rank of a Junior Assistant to visit the place of work of the person or employee concerned and after making such enquiries as may be considered necessary shall prepare a return. A copy of such return so prepared shall be furnished to the person or employer concerned along with a notice for payment of the tax as assessed.
