Section 8 in The Town Panchayats, Municipalities and Municipal Corporations (Collection of Tax on Professions, Trades, Callings and Employments) Rules, 1999
8. Checking of returns.
- The Commissioner shall make arrangements to verify the returns filed by the persons concerned under sub-rule (1) of rule 5 and sub-rule (1) of rule 6 in the following manner:-(a)If a person filed a return for the maximum amount of tax fixed, or where the return is accompanied by proper evidences as proof for his gross income, such returns need not be verified.(b)Out of the remaining returns filed, the Commissioner shall make arrangements to select at random ten per cent of the total number of such return under each slab rate fixed in the Act and verify the correctness of the same. Such ten per cent verification shall be completed within the next half-year period and in the case of general revision of tax within the next half-year period after the general revision is over:Provided that the Commissioner shall cause verification by requiring to produce copies of Income Tax or Sales Tax returns or any other relevant documents and verification of account and record by visiting the business premises of the concerned are not required.(2)The Commissioner, while checking the returns, finds any error relating to the quantum of tax payable in the assessment made by the person or employer concerned, he shall rectify such errors after allowing the person or employer concerned of being heard.(3)In addition to the rectification of errors under sub-rule (2), the Commissioner shall levy penalty to such persons or employer under rule 11 treating such errors as incorrect or incomplete returns under these" rules.
