Section 6 in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
6. Mode of assessment and payment of tax in respect of other persons.
(1)Every person who is a trader or a professional or an employer and having an average half-yearly income of Rs. 21,001 and above shall file a return in Form-2 within thirty days from the date notified by the Commissioner:Provided that the Commissioner may extend the time for filing of returns for another thirty days.(2)The person filing a return under sub-rule (1) shall make a self-assessment on the basis of his average half-yearly income. The return shall be accompanied either by a chalan for the payment of tax in the municipal office or a cheque or demand draft for the tax amount due for the first half-year in which the return is being filed. Every such return not accompanied with any of the chalan as proof of payment or a cheque or a demand draft shall be deemed to have been not duly filed:Provided that the Commissioner shall acknowledge receipt of such return or payment of tax.(3)The tax for the subsequent half-years shall be paid within the half-year period prescribed in rule 9.(4)The return filed by a person under sub-rule (1) shall be valid for a period of five years; if there is a change in the average half-yearly income or if there is a change in the place of business, the person concerned shall file a fresh return. While filing such return, the person concerned shall also enclose the chalan for payment of tax for that half-year or cheque or demand draft along with proof of evidence for such changes. Such change shall take effect from the next half-year period and it will be valid up to the next general revision of tax.(5)The Commissioner may, on his own motion or on application under sub-rule (4), rectify any error on the face of the record or cancel the assessment or reassess the tax in accordance with these rules:Provided that no such rectification which has the effect of enhancing an assessment more than the rate mentioned by the person concerned in the return filed by him shall be made unless the Commissioner has given notice to the person concerned and has allowed him of being heard within thirty days from the date of receipt of the notice by him.(6)Where such rectification has the effect of reducing an assessment, the excess amount, if any, paid by a person shall be adjusted towards any tax that may accrue in future.(7)The Commissioner is not required to make separate assessment order in respect of every assessee. The return under sub-rule (1) of rule 5 and sub-rule (1) of rule 6 is deemed to be the assessment by the Commissioner unless altered under sub-rules (4) and (5).
