12. Furnishing of return and payment of tax by registered persons.
(1)Every registered person required to furnish return under sub-section (1) of Section 10 shall furnish such returns in Form 9 to the Profession Tax Assessing Authority alongwith a copy of challan in proof of payment of tax payable according to such return.(2)A registered person who derives income from any profession, trade or calling other than agriculture at places located within the territorial jurisdiction of more than one Profession Tax Assessing Authority shall file the return under sub-rule (1) to the Profession Tax Assessing Authority having jurisdiction over his principal place of work so declared by him under clause (b) of sub-rule (2) of Rule 3.
