Amendment status not verified — confirm the current text below against the official source.
Power to make rules 30 Establishment of Housing Fund and its utilisation. V- 31. Repeal. The Schedule THE KERALA TAX ON EMPLOYMENT ACT, 1976* (Act 14 of 1976) An Act to provide for the levy of a tax on employment / Preamble.—WHEREAS it is expedient to provide for the levy of a tax on employment, BE it enacted in the Twenty-seventh Year of the Republic of India as follows — 1 Short title, extent and commencement.—(1) This Act may be called the Kerala Tax on Employment Act, 1976. (2) It extends to the whole of the State of Kerala. (3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint. 2 Definitions.—In this Act, unless the context otherwise requires,— (a) "appellate authority” means an appellate authority appointed under section 3 , (b) the expressions "appoint”, "appointment”, "lodging house”, "residence” and "reside” shall have the meanings res- pectively assigned to them in the Kerala Municipalities Act, 1960 (14 of 1961), * Received the assent of the Governor on the 22nd day of March, 1976 and published in the Kerala Gazette Extraordinary No 181. dated 22nd March 1976 49 (c) "assessee” means a person by whom the tax on employment or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of the tax on employment payable by him , (d) "assessing authority” means the assessing authority appointed under section 3, (e) "company” means a company as defined in section 6 of the companies Act, 1956 (Central Act 1 of 1956), and includes a foreign company within the meaning of section 591 of that Act and a co-operative society registered or deemed to be registered under the law relatmg to co-operative societies for the time being in force, whether its principal place of business is situated in the State or not, (f) "employment” includes self-employment, (g) "local authority” means a municipal corporation or a municipal council or a township committee or a panchayat, (h) "prescribed” means prescribed by rules made under this Act, (i) "State” means the State of Kerala, Q) the expression "transacts business” shall be deemed to include the doing of acts of business of whatever nature, whether isolated or not, such as soliciting, obtaining or transmitting orders or buying, making, manufacturing, exporting, importing, recovering, transmitting or otherwise dealing with goods, (k) "year” means the financial year,