Bare ActsThe Kerala Panchayat Raj Act

Section 205G

Issue of receipt for remittance

Amendment status not verified — confirm the current text below against the official source.

Issue of receipt for remittance. - (1) The Secretary shall, on receipt of the payment, issue an official receipt in the name of the head of office for the amount remitted. (2) Every head of office shall, in turn, grant to each taxpayer a certificate in respect of the recovery and payment of tax to the village panchayat of the relevant half-year. 205 H. Payment of tax by self-drawing officers. - (1) Every self-drawing officer shall, before the end of August and February every year, remit or cause to be remitted the profession tax due from him in respect of such half-year in accordance with the schedule of tax in force along with a statement showing the details etc. of half yearly income. (2) Soon after the receipt of payment under sub section (1) the Secretary shall issue official receipt thereof. 205 I. Maintenance of Demand Register. - The Secretary shall maintain a ward-wise Demand Register by providing independent pages for every institution specified in subsection (2) of section 205E and in such case the head of office and the self-drawing officers if any, shall be the assesses and the remittance shall be entered against their names. One demand register for this purpose may be used for one or more years. 205 J. Certificate of drawing and disbursing officers and self drawing officers, - A certificate shall be furnished along with the salary bill of the drawing and disbursing officer and the self-drawing officers relating to the month of February and August every year, to the effect that profession tax due in respect of all employees and himself, as the case may be has been paid and the details thereof have been furnished to the secretary and in the absence of such certificate the passing official shall not honour the bill.

Section 205G – The Kerala Panchayat Raj Act | DailyLaw.ai