(1)Where the Executive Officer is satisfied the Profession tax is due from any company or person for any half-year, he shall serve a notice on such company or person either in that half-year or in the succeeding half-year requiring the company or person to furnish within such period not being less than thirty days as may be specified therein a return in the form appended to these rules showing the income on the basis of which according to such company or person it or he is liable to be assessed to profession tax for the half-year in question. Thereupon it shall be open to such company or person to submit a return showing the income derived by it or him during the half-year for which Profession tax is claimed or for the corresponding, half-year of the previous year and produce any evidence on which the company or person may rely in support of the return made.
