Section 5(2) in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
(2)The self-drawing officers of the Central or State Government or Quasi-Government undertaking shall pay the tax amount fixed by the council by way of cheque or demand draft drawn in favour of the Commissioner of the municipality concerned in the months of August and January of a year. While presenting his pay-bill, he shall give a certificate for having paid the tax to the municipality indicating the number and date of the cheque or demand draft in his pay-bill. The Pay and Accounts Officer or the Treasury or the Sub-Treasury Officer, as the case may be shall honour the pay-bill of the self-drawing officers for the months of August and January only if the said certificates is enclosed along with the pay-bill. Such cheques or demand drafts shall be sent to the municipality concerned by the drawing and disbursing officer along with the cheque or demand draft relating to the employee of the department or firm concerned.
