Amendment status not verified — confirm the current text below against the official source.
(1) Subject to Ihe provisions of Arlicle 276 of lhe Constitution of India, there shall hemlevied and colIected a tax on professions, trades, callings and employments In amordance with provisions of this Act. ' (2) Every person engagcd in any prolession, trade, -calling or employment and falling undar one or the other of the cIasses mentioned In column (2) of the Schedule shall be liable to pay to tbe Gowrument tax at the rate mentioned against the class of such' person in column (3) of the said ScheduIe. Emp~oycr's - 5. The tax payable under [his Act by any person earnipg a salary or wages shall liabilityto be deducted by his employer from the salary-or wages payable to such person before deduct and my tax such salary or wages is paid to him, and such cmphyer shall, irrespective of whcther behalfof the such deduction has been made or not, when the sajary or wages. is paid to such cmPloYce. persons,beliabletopaytaxonbehalfofallsuchpersons: Provided that if the employer is an officer of the State Government or the Central Government, the manner in which the ~Imployer shall discharee the said liability shall be such as may be prescribed : Provided further that where any person earning a salary or wages- (a) is also covered, by one or more entries other than entry 1 in the Schedule and the rate of tax under any such other entry is more than the rate of tax under the said entry 1 ; or r7 .. >l (b) ia sim~ltaneously engaged in employment of more than one e m p l o ~ ~ , and such person furnishes to his ernpIoyer or employers a certificate in the prescribed form declaring, inter alh, that he shaII obtain a certificate of enralment under sub-section (2) of section 6 and pay the tax himself, then the employer or employers of such person shall, not deduct the tax from the saIary or wages payable to such' person and such employer or employers, as the case may be, shall not be liable to pay tax on behalf of such person. ' . . L . Regismtion