Section 5 in Tamil Nadu Village Panchayats (Collection of Tax on Profession, Trade, Calling and Employment) Rules, 2000
5. Mode of payment of tax.
(1)The drawing and disbursing officer of the office concerned shall recover the tax for the half-year from the pay of the employees concerned in the months of August and January of every year. He shall remit the tax amount for the half-year in full to the executive authority concerned by means of cheque or demand draft on or before the 15th September and 15th of February, respectively, every year along with the return as in Form I.(2)Every self-drawing officer of the Central or State Government or quasi-Government undertaking shall pay the tax for the half-year from the pay for the months of August and January every year by means of cheque or demand draft drawn in favour of the executive authority concerned before the 15th September and 15th of February, respectively. While presenting his pay bill for the months of September and February, respectively, he shall be given a certificate for having paid the tax to the executive authority concerned indicating the number and date of the cheque or demand draft in his pay bill. The Treasury Officer shall honour the pay bill of such self-drawing officer for the months of September and February only if such certificate is enclosed along with the pay bill.(3)If the pay of an employee for the month of January or August of a year was not drawn, the tax shall be recovered as and when his pay for such month is drawn subsequently and the cheque or demand draft for the tax amount shall be sent to the executive authority concerned together with Form I within fifteen days of the recovery of such tax.(4)Every trader or professional or an employee having an average half-yearly income of Rs. 21,001 (Rupees twenty one thousand and one only) and above shall file a return in Form 2 within thirty days from 1st December 1999 or the date to be notified by the panchayat concerned whichever is earlier. The return shall be acknowledged by the panchayat:Provided that the executive authority may extend the time for filing of returns for another thirty days.(5)(a)The person filing a return under sub-rule (4) shall remit the tax on the basis of his average half-yearly income in the office of the panchayat concerned by means of challan or by cheque or demand draft. The return shall be accompanied by the challan or cheque or demand draft for the tax amount due for the half-year for which the return is filed in the office of the panchayat. The return not accompanied by the challan or cheque or demand draft shall be deemed to have been not duly filed.(b)The return filed by a person under sub-rule (4) shall be valid for a period of five years.(c)The tax for the subsequent half-year shall be paid within the period of half-year concerned as provided in clause (a), but without filing the return.(6)If there is a change in the average half-yearly income or if there is a change in the place of trade, profession or employment, the person concerned, shall file a fresh return as provided in clause (a) of sub-rule (5). Such change shall take effect from the next half-year period and it shall be valid up to the next general revision of tax.(7)The executive authority may, on its own motion or on an application, rectify any error on the fact of the record of any return or cancel the assessment and re-assess the tax in accordance with these rules. The excess amount, if any, paid by the person concerned shall be adjusted towards tax that may be payable by him in future within such period as may be specified by the executive authority:Provided that no such re-assessment of tax which has the effect of enhancing the tax as assessed by the person concerned in the return filed by him shall be made unless he has been given an opportunity of being heard and within thirty days from the date of receipt of the notice by him.
