Amendment status not verified — confirm the current text below against the official source.
Authorities —(1) The Government may, by notification in the Gazette, appoint such officers as they think fit to be assessing authorities for the purpose of this Act and may assign to them such local limits as the Government may think fit (2) The Government may, by notification in the Gazette, appoint such officers as they think fit to be appellate authorities for the purposes of this Act and may assign to them such local limits as the Government may think fit. $6 (3) All officers and other persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board of Revenue • Provided that no such orders, instructions or directions shall be given so as to interfere with the discretion of the appellate authority in the exercise of its appellate functions 4 Charge of tax.—(1) Subject to the other provisions contained in this Act, there shall be charged on every person who exercises a profession, art or calling or transacts business or holds any appointment, public or private, within the State, a half-yearly tax (hereinafter referred to as tax on employment) at the rate specified in the Schedule. Explanation.—A person shall be deemed to have exercised a profession, art or calling or held an appointment within the State, if that person has an office or place of employment within the State. (2) A person shall be chargeable under the class appropriate to his aggregate income from all the sources specified m sub- section (1) as being liable to the tax on employment. (3) Where, for the purpose of transacting business within the State, a person has an office or has an agent or firm to represent him, such person shall be deemed to transact business within the State, whether or not such office, agent or firm has power to make binding contracts on behalf of such person, and the person in charge of such office or the agent or firm, as the case may be, shall be liable to the tax payable by the first mentioned person. (4) A person otherwise liable to the tax on employment shall not cease to be liable to that tax by reason only of his head office or the place from which his business is controlled being situated outside the State or by reason only of the fact that his transactions are closed outside the State. Explanation.—For the purposes of this section, "aggregate income” shall not include overtime wages or local allowances or allowances for house rent, carriage hire or travelling expenses or pension 5 Requisition on employers or their representatives to furnish list.—The assessing authority may by notice require any 51 employer or the head or secretary or manager of any public or private office, lodging house or club or a firm or company— (a) to furnish, within a specified time, a list in writing of the names of all persons employed by such employer 01 by such office, lodging house, club, firm or company as officers, servants, dubashes, agents, suppliers or contractors, with a statement of the salary or income of such employed persons; and (b) to furmsh particulars in regard to any person of whom such employer, or head, secretary or manager, as the case may be, is the agent. 6 Returns.—(1) If m the opinion of the assessing authority the tax on employment is or will be due for any half-year from any person other than a person in respect of whom the assessing authority obtains to his satisfaction particulars of income under section 5, it shall serve a notice on such person either in that half-year or in the succeeding half-year N requiring him to furnish within such period, not being less than thirty days, as may be specified in the notice, a return showing the income on the basis of which, according to such person, he is liable to be assessed to the tax on employment for the half-year in question. (2) On receipt of a notice under sub-section (1), the person shall submit a return showing the income derived by him durmg the half-year for which the tax on employment is claimed or during the previous half-year and may produce any evidence on which such person may rely in support of the return made