Amendment status not verified — confirm the current text below against the official source.
Rerurns - (I) Every assessee registered under this Act, shall submit to the prescribed authority a true, correct and complete return in such form, for such period or periods and by such dates as may be prescribed showing therein the salaries and wages paid by him and the amount of tax deducted by him in respect thereof. (2) Every such return shall be accompanied by a treasury challan in proof of payment of full amount of tax -due according to the return., and a return without" such proof of payment shall not be deemed to have been duly submitted. (3) Where an assessee has without reasonable cause failed to submit such return within the specified period, the prescribed authority may, after giving him a reasonable opportunity of making representation impose upon him a penalty which shall not be less than rupees fifty but which shall not exceed rupees five hundred for each day of delay. (3) Every assessee required to obtain a certificate of registration or enrolment under this section shall- ' (a) within ninety days from the date of commencement oftbis Act; or (b) if he has nor engaged in any profession, trade, call:ing or employment on the date of such commencement, within sixty days of his becoming liable to pay tax; Apply for a certificate of registration or enrolment or a revised certificate of enrolment, as the case may be, before the prescribed authority in the prescribed form and the prescribed authority shall after making such enquiry as may be necessary within thirty days of the receipt of such application, if the application is in order, grant l111n such certificate of registration or enrolment. (4) The prescribed authority, shail mention in every certificate of enrolment the amount of tax payable by the holder according to tbe First Schedule and the date by which it shall be paid, (5) Where an assessee liable to registration or enrolment bas willfully failed to apply for such certificate within the time, specified in sub-section (3), the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than nrpees ten but which shall not exceed rupees twenty for each day of delay in case of any employer and not exceeding rupees five for each day of delay in case of others. (6) Where an assessee liable to registration or enrolment bas deliberately given false informatiou in any application submitted under this section, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose a penalty which shall not be less than rupees one hundred but which shall not exceed rupees one thousand. J 1 Consequences of failure to deduct or ro pay tax - ( l) If an assessee (not being an officer of the State Government or the Central Government) does not deduct the tax at the time of payment of salary or wages or after deducting, fails to pay the Lax as required by or under this Act. he shall- (a) be deemed to be an assessee in default in respect of the tax; and