Amendment status not verified — confirm the current text below against the official source.
Limitation of claims for refund.—No claim to any refund of the tax on employment under section 18 shall be admitted unless it is made within three years from the date of the order of assessment or, where an appeal has been preferred or where there has been a revision, within three years from the order in appeal or revision, as the case may be 20 Prosecutions.—(1) If any person fails without reasonable cause— (a) to furnish within the specified time a list and statement or particulars which such person is bound to furnish to the assessing authority under section 5, or (b) to furnish a return on or before the date specified in any notice under sub-section (1) of section 6, he shall, on conviction before a Magistrate, be punishable with fine which may extend to ten rupees for every day during which the default continues (2) A person shall not be proceeded against for an offence under this section except at the instance of the assessing authority (3) The District Collector may, either before or after the institution of proceedings, compound any such offence Explanation.—For the purposes of this section, "Magistrate” means a Judicial Magistrate of the First Class or a Judicial Magistrate of the Second Class specially empowered by the Government to try offences under this Act 21 Offences by companies.—(1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty ol the offence and shall be liable to be proceeded against and punished accordingly Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence 3/97—5a (2) Notwithstanding anything contained in sub-section (i) where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly Explanation.—For the purposes of this section,— (a) "company’’ means any body corporate and includes a firm or other association of individuals; and (b) "director", in relation to a firm, means a partner in the firm. 22 Manner of service of notice—(1) A notice or requisition under this Act may be served on the person therein named either by post or as if it were a summons issued by a civil court under the Code of Civil Procedure, 1908 (Central Act 5 of 1908) (2) Any such notice or requisition may be addressed,— (a) in the case of a firm or a Hindu undivided family or an Ahyasanthana family or branch or a Marumakkathayam tarwad or tavazhi or a family to which the provisions of the Kerala Namboodiri Act, 1958, apply, to any member of the firm or to the Manager. Yajaman or Karanavan, as the case may be, or any adult member of the family, branch, tarwad or tavazhi, (b) in the case of a local authority or company, to the principal officer thereof , (c) m the case of any other association or body of individuals, to the principal officer or any member thereof , (d) in the case of any other person (not being an individual), to the person who manages or controls his affairs 23 Liability of agents of companies, firm, associations, etc , to tax on employment.—The tax on employmeri leviable from a company, firm, association, Hindu undevided family, Ahyasanthana family or branch, Marumakkathayam tarwad or tavazhi or a family to which the provisions of the Kerala 5$ -r Namboodiri Act, 1958, apply, may be levied from the agent of the company, firm or association or the Manager, Yajaman or Karanavan of the family, branch, tarwad or tavazhi, as the case ma> be 24 Statements, returns etc., to be confidential.—All' statements made, returns furnished or accounts or documents produced in connection with the assessment of the tax on employment under this Act shall be treated as confidential end shall not be granted to the public 25 Computation of periods of limitation.—In computing the period of limitation prescribed for an appeal under this Act, the time required for obtaining a copy of the order complained of shall he excluded 2G Bar of jurisdiction.—No suit shall lie in any civil court to set aside or modify any assessment made under this Act and no prosecution, suit or other legal proceeding shall lie against the Government or any authority or officer for anything in good faith done or intended to be done under this Act 27 Power of assessing authority, etc., to call for information from local authorities.—The assessing authority or the appellate authority or the District Court or the revisional authority may, for the purposes of this Act, call for any infomation legarding an assessee from the local authority to which that assessee is liable to pay the profession tax payable under the law governing that local authority, and such local authority shall be bound to furnish the information 28 Removal of difficulties.—If any difficulty arises in giving effect to the provisions of this Act, the Government may, by general or special order published in the Gazette, make such provisions not inconsistent with the provisions of this> Act, as appear to them to be necessary or expedient for the purpose of removing the difficulty : Provided that no such order shall be made under this section alter the expiry of three years from the commencement of this Act 29 Power to make rules.—(1) The Government may, by notification in the Gazette, make rules for carrying out the purposes of this Act 60 (2) In particular, and without prejudice to the generality of the foregoing power such rules may provide for— (a) the procedure for the assessment, levy and collection of the tax on employment; (b) the form of the notice of demand mentioned m section 10, (c) the mode and manner of payment of the tax on employment; (d) the powers and duties of authonties and officers under this Act, (e) the conditions of service of the assessing authorities and appellate authorities, (f) the form in which appeals undei this Act shall be presented and the manner in which they shall be verified, (g) the manner m which and the authority to which applications for refund shall be made and the procedure to be followed in respect of such applications , and (h) any other matter which has to be, or may be, prescribed (3) Every rule made under this Act shall be laid as soon as may be after it is made before the Legislative Assembly while it is in session for a total period of fourteen days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid, or the session immediately following, the Legislative Assembly makes any modification in the rule or decides that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be , so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule. 30 Establishment of Housing Fund and its utilisation.— (1) On the commencement of this Act, there shall be established a fund to be called the Kerala .State Poor Housing Fund {hereinafter in this section referred to as 'the Housing Fund’). (2) The proceeds of the tax on employment levied and collected under this Act, together with the fines, interest and fees recovered thereunder, shall first be credited to the Consolidated Fund of the State and, after deducting the expenses 61 * A; of collection and recovery as determined by the Government, the remaining amount shall, under appropriation duly made by law in this behalf, be entered into, and transferred to the Housing Fund (3) Any amount transferied to the Housing Fund shall be charged on the Consolidated Fund of the State (4) No sum shall be paid or applied from and out of the Housing Fund except in the manner and for the purpose provided in sub-sections (5) and (6) (5) The amount standing to the credit of the Housing Fund shall be expended in such manner and subject to such conditions as may be pi escribed for the purpose of pioviding house sites for landless poor persons Explanation.—Foi the puruposes of this sub-section, ''landless poor person ’ means a person who does not hold any land which is fit for construction of a dwelling house, either as owner or as tenant having fixity of tenure, and whos^ annual income is not more than six hundred rupees (6) The Housing Fund shall be held and administered on behalf of the Government by an officer not below the rank of Secretary to the Government, subject to such general or special directions as may be given by the Government from time to lime ( 31 Repeal.—The Kerala Tax on Employment Ordinance, 1975 (16 of 1975), is hereby repealed THE SCHEDULE (Sec section 4) Rates of tax on employment Class Half-yearly income Rs. I Not more than Rs 1,800 Nil. II More than Rs. 1,800 but not more than Rs 3,000 6 00 III More than Rs 3,000 but not more than Rs 4,800 18 00 IV More than Rs 4,800 hut not more than Rs 6,000 37 50 V More than Rs 6,000 but not more than Rs 9,000 50 00