Amendment status not verified — confirm the current text below against the official source.
Rs. 75,001 andabove. _ _ Rs. 600. (3) The rate of Tax payable under sub-section (2) shall be”published by the Inspector in such manner as may-be prescribed: 2“ - eeeETL Bey (4) Where a company or person proves thatit or he has paid the sum due on accountofthe tax levied under this Chapteror any tax of the nature of a profession tax imposed under the Contonments Act, 1924 (Central ActIT of 1924) for the same half year to any local authority or contonment authority - in the State-of Tamil Nadu, such company or person shall not be liable , by reason, merely of change of place of business, exercise of profession, trade, calling or employment, orresidence, to pay the taxto anyotherlocal authority or contonment authority.- (5) ‘Thetaxleviablefromafirm, “association of Hindu Undivided Family may be levied on any adult member-of the firm,- association or family.2..." 327s. (6) Where a person doingthe same business in the Same name in-oneor more places within the Panchayat Village , the income ofsuch business:in all places = within. the Panchayat Village shall be computed for the purpose of levy of tax and such person. shall pay the tax in accordance withtheprovisions of this.Chapter. . _..(7), Where..-any company, : - corporate body, . Society, firm, body of persons or association pays the tax. underthis: Chapter, anydirector,partner or member, as the case may be, of such company, corporate body, society, fitm, body of persons- or association shallnot be liable to pay tax underthis Chapter for the income derived by such director, partner or memberfrom such Company, corporate body, society, firm, body of persons or association’: ° Provided that such director, partner of membershall be liable to pay tax under this Chapter for the income derived from other Sources, — . - (8) Every person whois liable to“pay tax, other than a person earning salary or wage shall furnishto the Executive “Authority“areturn.in such form, for. such period andwithin such date and in such-manner as maybe prescribed ; Provided that subject to the provisions of sub-sections (10) and (11), such person may make self-assessmenton the basis of average half yearly:income of the previous {financial year and the return filed by him shall be accepted without calling: for the accounts and without any inspection. (9) Every ‘such return. shall accompany with the proofof“payment of the full amount of tax due according to the return and a return without such proof of payment shall not be deemed to have been duly filed. Scanned by CamScanner a the Government may, | -Gribe the manner in which such employer s TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 1938 — —~--rr (10) Notwithstanding anythin the Executive Authority may select ten per cent of the total number of Such assess- ment in such manner as may be prescribed f, i L or the purpose of deta i regarding the correctness of the return submitted by ipehon in this ied“socutiny and in such cases final assessment ordershall i ; : sions of this Chapter. be passd in accordance with the provi- & contained in the provisio to sub-section (8), (11) If no reutrn is submitted by an i i 1 1 y person under sub- i prescribed period orif the return submitted by him appears totheBeesa ‘ty to be incomplete or incorrect, the i such, / ) Executive Authority sha i enquiry as he may consider necessary, assess such person to the bestofhinadeeae‘ Provided that before taking action under this Sub-section, the person shall be given a reasonable opportunity of proving the saturn submitted by hee p £ correctness or completeness of any (12) Every person whois liable to pa is secti a person cerning selavy or eee pay tax under this section. other than F(a) shallbeissued with a pass book containin ing C g such details relating to such payment of tax as may be prescribed and if the pass book is lost or accidentally destroyed, the Executive Authority may, on an application made by the person accompanied by such fee as may be fixed by the Village Panchayat i person a duplicate of the pass book; y the ge Panchayat issue to such (b) shall be allotted a permanent_account"number and such person shall— (i) quota such numberin all his returns to or correspondence with the Executive Authority ; 'g (ii) quote such numberifall.chalansfor the payment.of any sum due. under this Chapter. Te ggeee “ eo (13) The rate of tax specified under sub-section (2) shall be revised by the’ Village Panchayat once in every five years and suchrevision of tax shall be increased not less than twenty-five per cent and not more than thirty five per cent ofthe tax levicd immediately before the date of revision. _C. Employersliability to deduct and pay tax on behalf of the employeess— _ The ‘ae oayable by any vetaain earning a salary or wage shall be deductedby his employer from the salary payable to such person, before such salary or wage is paid to him in such manner as may be prescribed, and such employer'shall irrespective of whether such deduction has been made or not when the salary or wage is paid to such person be liable to’ pay tax on behalf of such person: ided that if the employer is an officer of the State orGentral Government, Poianmay, oeotaithetanding anything contained in thisChapter pres- hall discharge thesaid liability. : 198-D. Filing of returns by employer. — | able to pay tax under this Chapter shall file a return (1) Every employer in such form, for such period andbysuch date as may ive Authority, be oesunibed,showing therein the salaries paid by him to the employees and the amount of tax deducted by him inrespect of such employees. 3 uch | ith oof of payment ofthe uch return shall accompany with the proo! : . full ametOFta due according to the return as : returnwithout such proof 0 payment shall not be'deemed to have been duly filed. i . 198-E. Assessment ofthe employer.— Bote . es. eae ie eatisfied that return field by any emp.oyst “The Executive Authority, if satisfied. that any 2 : po under Gcticn(1) of section” 198-D is correct and complete, ‘shall accep : return : a the Government may, | -Gribe the manner in which such employer s TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 1938 — —~--rr (10) Notwithstanding anythin the Executive Authority may select ten per cent of the total number of Such assess- ment in such manner as may be prescribed f, i L or the purpose of deta i regarding the correctness of the return submitted by ipehon in this ied“socutiny and in such cases final assessment ordershall i ; : sions of this Chapter. be passd in accordance with the provi- & contained in the provisio to sub-section (8), (11) If no reutrn is submitted by an i i 1 1 y person under sub- i prescribed period orif the return submitted by him appears totheBeesa ‘ty to be incomplete or incorrect, the i such, / ) Executive Authority sha i enquiry as he may consider necessary, assess such person to the bestofhinadeeae‘ Provided that before taking action under this Sub-section, the person shall be given a reasonable opportunity of proving the saturn submitted by hee p £ correctness or completeness of any (12) Every person whois liable to pa is secti a person cerning selavy or eee pay tax under this section. other than F(a) shallbeissued with a pass book containin ing C g such details relating to such payment of tax as may be prescribed and if the pass book is lost or accidentally destroyed, the Executive Authority may, on an application made by the person accompanied by such fee as may be fixed by the Village Panchayat i person a duplicate of the pass book; y the ge Panchayat issue to such (b) shall be allotted a permanent_account"number and such person shall— (i) quota such numberin all his returns to or correspondence with the Executive Authority ; 'g (ii) quote such numberifall.chalansfor the payment.of any sum due. under this Chapter. Te ggeee “ eo (13) The rate of tax specified under sub-section (2) shall be revised by the’ Village Panchayat once in every five years and suchrevision of tax shall be increased not less than twenty-five per cent and not more than thirty five per cent ofthe tax levicd immediately before the date of revision. _C. Employersliability to deduct and pay tax on behalf of the employeess— _ The ‘ae oayable by any vetaain earning a salary or wage shall be deductedby his employer from the salary payable to such person, before such salary or wage is paid to him in such manner as may be prescribed, and such employer'shall irrespective of whether such deduction has been made or not when the salary or wage is paid to such person be liable to’ pay tax on behalf of such person: ided that if the employer is an officer of the State orGentral Government, Poianmay, oeotaithetanding anything contained in thisChapter pres- hall discharge thesaid liability. : 198-D. Filing of returns by employer. — | able to pay tax under this Chapter shall file a return (1) Every employer in such form, for such period andbysuch date as may ive Authority, be oesunibed,showing therein the salaries paid by him to the employees and the amount of tax deducted by him inrespect of such employees. 3 uch | ith oof of payment ofthe uch return shall accompany with the proo! : . full ametOFta due according to the return as : returnwithout such proof 0 payment shall not be'deemed to have been duly filed. i . 198-E. Assessment ofthe employer.— Bote . es. eae ie eatisfied that return field by any emp.oyst “The Executive Authority, if satisfied. that any 2 : po under Gcticn(1) of section” 198-D is correct and complete, ‘shall accep : return : a the Government may, | -Gribe the manner in which such employer s TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 1938 — —~--rr (10) Notwithstanding anythin the Executive Authority may select ten per cent of the total number of Such assess- ment in such manner as may be prescribed f, i L or the purpose of deta i regarding the correctness of the return submitted by ipehon in this ied“socutiny and in such cases final assessment ordershall i ; : sions of this Chapter. be passd in accordance with the provi- & contained in the provisio to sub-section (8), (11) If no reutrn is submitted by an i i 1 1 y person under sub- i prescribed period orif the return submitted by him appears totheBeesa ‘ty to be incomplete or incorrect, the i such, / ) Executive Authority sha i enquiry as he may consider necessary, assess such person to the bestofhinadeeae‘ Provided that before taking action under this Sub-section, the person shall be given a reasonable opportunity of proving the saturn submitted by hee p £ correctness or completeness of any (12) Every person whois liable to pa is secti a person cerning selavy or eee pay tax under this section. other than F(a) shallbeissued with a pass book containin ing C g such details relating to such payment of tax as may be prescribed and if the pass book is lost or accidentally destroyed, the Executive Authority may, on an application made by the person accompanied by such fee as may be fixed by the Village Panchayat i person a duplicate of the pass book; y the ge Panchayat issue to such (b) shall be allotted a permanent_account"number and such person shall— (i) quota such numberin all his returns to or correspondence with the Executive Authority ; 'g (ii) quote such numberifall.chalansfor the payment.of any sum due. under this Chapter. Te ggeee “ eo (13) The rate of tax specified under sub-section (2) shall be revised by the’ Village Panchayat once in every five years and suchrevision of tax shall be increased not less than twenty-five per cent and not more than thirty five per cent ofthe tax levicd immediately before the date of revision. _C. Employersliability to deduct and pay tax on behalf of the employeess— _ The ‘ae oayable by any vetaain earning a salary or wage shall be deductedby his employer from the salary payable to such person, before such salary or wage is paid to him in such manner as may be prescribed, and such employer'shall irrespective of whether such deduction has been made or not when the salary or wage is paid to such person be liable to’ pay tax on behalf of such person: ided that if the employer is an officer of the State orGentral Government, Poianmay, oeotaithetanding anything contained in thisChapter pres- hall discharge thesaid liability. : 198-D. Filing of returns by employer. — | able to pay tax under this Chapter shall file a return (1) Every employer in such form, for such period andbysuch date as may ive Authority, be oesunibed,showing therein the salaries paid by him to the employees and the amount of tax deducted by him inrespect of such employees. 3 uch | ith oof of payment ofthe uch return shall accompany with the proo! : . full ametOFta due according to the return as : returnwithout such proof 0 payment shall not be'deemed to have been duly filed. i . 198-E. Assessment ofthe employer.— Bote . es. eae ie eatisfied that return field by any emp.oyst “The Executive Authority, if satisfied. that any 2 : po under Gcticn(1) of section” 198-D is correct and complete, ‘shall accep : return : a the Government may, | -Gribe the manner in which such employer s TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 1938 — —~--rr (10) Notwithstanding anythin the Executive Authority may select ten per cent of the total number of Such assess- ment in such manner as may be prescribed f, i L or the purpose of deta i regarding the correctness of the return submitted by ipehon in this ied“socutiny and in such cases final assessment ordershall i ; : sions of this Chapter. be passd in accordance with the provi- & contained in the provisio to sub-section (8), (11) If no reutrn is submitted by an i i 1 1 y person under sub- i prescribed period orif the return submitted by him appears totheBeesa ‘ty to be incomplete or incorrect, the i such, / ) Executive Authority sha i enquiry as he may consider necessary, assess such person to the bestofhinadeeae‘ Provided that before taking action under this Sub-section, the person shall be given a reasonable opportunity of proving the saturn submitted by hee p £ correctness or completeness of any (12) Every person whois liable to pa is secti a person cerning selavy or eee pay tax under this section. other than F(a) shallbeissued with a pass book containin ing C g such details relating to such payment of tax as may be prescribed and if the pass book is lost or accidentally destroyed, the Executive Authority may, on an application made by the person accompanied by such fee as may be fixed by the Village Panchayat i person a duplicate of the pass book; y the ge Panchayat issue to such (b) shall be allotted a permanent_account"number and such person shall— (i) quota such numberin all his returns to or correspondence with the Executive Authority ; 'g (ii) quote such numberifall.chalansfor the payment.of any sum due. under this Chapter. Te ggeee “ eo (13) The rate of tax specified under sub-section (2) shall be revised by the’ Village Panchayat once in every five years and suchrevision of tax shall be increased not less than twenty-five per cent and not more than thirty five per cent ofthe tax levicd immediately before the date of revision. _C. Employersliability to deduct and pay tax on behalf of the employeess— _ The ‘ae oayable by any vetaain earning a salary or wage shall be deductedby his employer from the salary payable to such person, before such salary or wage is paid to him in such manner as may be prescribed, and such employer'shall irrespective of whether such deduction has been made or not when the salary or wage is paid to such person be liable to’ pay tax on behalf of such person: ided that if the employer is an officer of the State orGentral Government, Poianmay, oeotaithetanding anything contained in thisChapter pres- hall discharge thesaid liability. : 198-D. Filing of returns by employer. — | able to pay tax under this Chapter shall file a return (1) Every employer in such form, for such period andbysuch date as may ive Authority, be oesunibed,showing therein the salaries paid by him to the employees and the amount of tax deducted by him inrespect of such employees. 3 uch | ith oof of payment ofthe uch return shall accompany with the proo! : . full ametOFta due according to the return as : returnwithout such proof 0 payment shall not be'deemed to have been duly filed. i . 198-E. Assessment ofthe employer.— Bote . es. eae ie eatisfied that return field by any emp.oyst “The Executive Authority, if satisfied. that any 2 : po under Gcticn(1) of section” 198-D is correct and complete, ‘shall accep : return : a the Government may, | -Gribe the manner in which such employer s TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 1938 — —~--rr (10) Notwithstanding anythin the Executive Authority may select ten per cent of the total number of Such assess- ment in such manner as may be prescribed f, i L or the purpose of deta i regarding the correctness of the return submitted by ipehon in this ied“socutiny and in such cases final assessment ordershall i ; : sions of this Chapter. be passd in accordance with the provi- & contained in the provisio to sub-section (8), (11) If no reutrn is submitted by an i i 1 1 y person under sub- i prescribed period orif the return submitted by him appears totheBeesa ‘ty to be incomplete or incorrect, the i such, / ) Executive Authority sha i enquiry as he may consider necessary, assess such person to the bestofhinadeeae‘ Provided that before taking action under this Sub-section, the person shall be given a reasonable opportunity of proving the saturn submitted by hee p £ correctness or completeness of any (12) Every person whois liable to pa is secti a person cerning selavy or eee pay tax under this section. other than F(a) shallbeissued with a pass book containin ing C g such details relating to such payment of tax as may be prescribed and if the pass book is lost or accidentally destroyed, the Executive Authority may, on an application made by the person accompanied by such fee as may be fixed by the Village Panchayat i person a duplicate of the pass book; y the ge Panchayat issue to such (b) shall be allotted a permanent_account"number and such person shall— (i) quota such numberin all his returns to or correspondence with the Executive Authority ; 'g (ii) quote such numberifall.chalansfor the payment.of any sum due. under this Chapter. Te ggeee “ eo (13) The rate of tax specified under sub-section (2) shall be revised by the’ Village Panchayat once in every five years and suchrevision of tax shall be increased not less than twenty-five per cent and not more than thirty five per cent ofthe tax levicd immediately before the date of revision. _C. Employersliability to deduct and pay tax on behalf of the employeess— _ The ‘ae oayable by any vetaain earning a salary or wage shall be deductedby his employer from the salary payable to such person, before such salary or wage is paid to him in such manner as may be prescribed, and such employer'shall irrespective of whether such deduction has been made or not when the salary or wage is paid to such person be liable to’ pay tax on behalf of such person: ided that if the employer is an officer of the State orGentral Government, Poianmay, oeotaithetanding anything contained in thisChapter pres- hall discharge thesaid liability. : 198-D. Filing of returns by employer. — | able to pay tax under this Chapter shall file a return (1) Every employer in such form, for such period andbysuch date as may ive Authority, be oesunibed,showing therein the salaries paid by him to the employees and the amount of tax deducted by him inrespect of such employees. 3 uch | ith oof of payment ofthe uch return shall accompany with the proo! : . full ametOFta due according to the return as : returnwithout such proof 0 payment shall not be'deemed to have been duly filed. i . 198-E. Assessment ofthe employer.— Bote . es. eae ie eatisfied that return field by any emp.oyst “The Executive Authority, if satisfied. that any 2 : po under Gcticn(1) of section” 198-D is correct and complete, ‘shall accep : return : Scanned by CamScanner +04 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY —— ——== _ (2) Where an employer hasfailed to file any return under sub-section (1) of section 198-Dwithin the time of if the return filed by him appears to the Executive Authorityto be incorrect of incomplete, the Executive Authority shall, after making such enquiry as he considers necessary, determine the tax due and assess the employer to the best of his judgement and issue a notice of demand for the tax so assessed } Provided that before assessing the tax due, the Executive Authority shall give the employer areasonable opportunity of being heard. 198-F. Penalty and Interest.— (1) In addition to the tax assessed under sub-section (11) of section 198-B or sub-section (2) of section 198-E, the Executive Authority shall direct the person or employerto pay by way of penalty a sum,— Which shall be, in the case of submission of incorrect or incomplete return, one hundred per cent of the difference of the tax assessed and the tax paid as per return: <> was Fw oe me : Provided thatno penalty underthis sub-section shall be imposed after the period ofthree years ‘from the date.of the order. of theassessment under. this Chapter and unlessthe person affected has had:a reasonable opportunity of showing cause. against ‘gach imposition. © | (2) On any amount remaining unpaid afterthe date specified for its payment, the person or employer shall pay, in addition to the amount due, interest at such ratenot exceeding one per cent per mensum of such amount for ‘the entire period ofdefault, as may be prescribed. 198-G. Appeal.— exe (1) Any person or employeraggrieved by any order or decision of the Exe- cutive Authority in relationto the paymentoftax (including penalty, fee and interest) may, within such time as may be prescribed, appeal to the authority. prescribed under section 174. | =<"=(9) The decision -of the ‘authority referred'to in sub-section (1): shall. be: final and shall not be questioned in any court oflaw's - 0 _Provided:-that: no® such decision shall be made except after giving the person affected:.areasonable: opportunity, of. being, heard. on BegofteGatefee ede’ nee te oe — . Nothing containedin this Chapter shall apply to ,— ----(q) the members of theArmed. Forces of the Union serving in any part of this State, to. whom:the provisionsof the ArmyAct, 1950.(Central Act XLVI, of 1950), the Air Force - Act, 1950 (Central Act XLV of 1950). orthe Navy Act, 1957 (Central Act 62 of 1957) applies ; ox (b) the members of the Crntral Reserve Police Force to whom the Central Reserve Police Force Act, 1949 (Central Act XLVI: of1949)applies. an. serving » in any:part. of this State; lage ge \ lye pa oelpoorr Dos *"(@) physically disabled, persons with total disability inone or botl:the hands or legs, spastics, totally dumb or deafpersons or totally blind persons: “ “Drovided: thatsuch. physical disability:shall.be duly certifiedby aRegistered Meaical Practitioner in the serviceoftheGovernment not below the rank of a. Civil Surgeony | : 198-I, Repeal and savings. —(1) ‘The Lamil Nadu Tax on Professions, Trades, ;. Callings and EmploymentsAct,1992 (Temi!NaduAct 24of 1992) (bereafter in this -. ' sectionreferred to-as.the 1992 Act),in its, application to the Village Panchayat,1s here by repealed. er oead +04 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY —— ——== _ (2) Where an employer hasfailed to file any return under sub-section (1) of section 198-Dwithin the time of if the return filed by him appears to the Executive Authorityto be incorrect of incomplete, the Executive Authority shall, after making such enquiry as he considers necessary, determine the tax due and assess the employer to the best of his judgement and issue a notice of demand for the tax so assessed } Provided that before assessing the tax due, the Executive Authority shall give the employer areasonable opportunity of being heard. 198-F. Penalty and Interest.— (1) In addition to the tax assessed under sub-section (11) of section 198-B or sub-section (2) of section 198-E, the Executive Authority shall direct the person or employerto pay by way of penalty a sum,— Which shall be, in the case of submission of incorrect or incomplete return, one hundred per cent of the difference of the tax assessed and the tax paid as per return: <> was Fw oe me : Provided thatno penalty underthis sub-section shall be imposed after the period ofthree years ‘from the date.of the order. of theassessment under. this Chapter and unlessthe person affected has had:a reasonable opportunity of showing cause. against ‘gach imposition. © | (2) On any amount remaining unpaid afterthe date specified for its payment, the person or employer shall pay, in addition to the amount due, interest at such ratenot exceeding one per cent per mensum of such amount for ‘the entire period ofdefault, as may be prescribed. 198-G. Appeal.— exe (1) Any person or employeraggrieved by any order or decision of the Exe- cutive Authority in relationto the paymentoftax (including penalty, fee and interest) may, within such time as may be prescribed, appeal to the authority. prescribed under section 174. | =<"=(9) The decision -of the ‘authority referred'to in sub-section (1): shall. be: final and shall not be questioned in any court oflaw's - 0 _Provided:-that: no® such decision shall be made except after giving the person affected:.areasonable: opportunity, of. being, heard. on BegofteGatefee ede’ nee te oe — . Nothing containedin this Chapter shall apply to ,— ----(q) the members of theArmed. Forces of the Union serving in any part of this State, to. whom:the provisionsof the ArmyAct, 1950.(Central Act XLVI, of 1950), the Air Force - Act, 1950 (Central Act XLV of 1950). orthe Navy Act, 1957 (Central Act 62 of 1957) applies ; ox (b) the members of the Crntral Reserve Police Force to whom the Central Reserve Police Force Act, 1949 (Central Act XLVI: of1949)applies. an. serving » in any:part. of this State; lage ge \ lye pa oelpoorr Dos *"(@) physically disabled, persons with total disability inone or botl:the hands or legs, spastics, totally dumb or deafpersons or totally blind persons: “ “Drovided: thatsuch. physical disability:shall.be duly certifiedby aRegistered Meaical Practitioner in the serviceoftheGovernment not below the rank of a. Civil Surgeony | : 198-I, Repeal and savings. —(1) ‘The Lamil Nadu Tax on Professions, Trades, ;. Callings and EmploymentsAct,1992 (Temi!NaduAct 24of 1992) (bereafter in this -. ' sectionreferred to-as.the 1992 Act),in its, application to the Village Panchayat,1s here by repealed. er oead +04 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY —— ——== _ (2) Where an employer hasfailed to file any return under sub-section (1) of section 198-Dwithin the time of if the return filed by him appears to the Executive Authorityto be incorrect of incomplete, the Executive Authority shall, after making such enquiry as he considers necessary, determine the tax due and assess the employer to the best of his judgement and issue a notice of demand for the tax so assessed } Provided that before assessing the tax due, the Executive Authority shall give the employer areasonable opportunity of being heard. 198-F. Penalty and Interest.— (1) In addition to the tax assessed under sub-section (11) of section 198-B or sub-section (2) of section 198-E, the Executive Authority shall direct the person or employerto pay by way of penalty a sum,— Which shall be, in the case of submission of incorrect or incomplete return, one hundred per cent of the difference of the tax assessed and the tax paid as per return: <> was Fw oe me : Provided thatno penalty underthis sub-section shall be imposed after the period ofthree years ‘from the date.of the order. of theassessment under. this Chapter and unlessthe person affected has had:a reasonable opportunity of showing cause. against ‘gach imposition. © | (2) On any amount remaining unpaid afterthe date specified for its payment, the person or employer shall pay, in addition to the amount due, interest at such ratenot exceeding one per cent per mensum of such amount for ‘the entire period ofdefault, as may be prescribed. 198-G. Appeal.— exe (1) Any person or employeraggrieved by any order or decision of the Exe- cutive Authority in relationto the paymentoftax (including penalty, fee and interest) may, within such time as may be prescribed, appeal to the authority. prescribed under section 174. | =<"=(9) The decision -of the ‘authority referred'to in sub-section (1): shall. be: final and shall not be questioned in any court oflaw's - 0 _Provided:-that: no® such decision shall be made except after giving the person affected:.areasonable: opportunity, of. being, heard. on BegofteGatefee ede’ nee te oe — . Nothing containedin this Chapter shall apply to ,— ----(q) the members of theArmed. Forces of the Union serving in any part of this State, to. whom:the provisionsof the ArmyAct, 1950.(Central Act XLVI, of 1950), the Air Force - Act, 1950 (Central Act XLV of 1950). orthe Navy Act, 1957 (Central Act 62 of 1957) applies ; ox (b) the members of the Crntral Reserve Police Force to whom the Central Reserve Police Force Act, 1949 (Central Act XLVI: of1949)applies. an. serving » in any:part. of this State; lage ge \ lye pa oelpoorr Dos *"(@) physically disabled, persons with total disability inone or botl:the hands or legs, spastics, totally dumb or deafpersons or totally blind persons: “ “Drovided: thatsuch. physical disability:shall.be duly certifiedby aRegistered Meaical Practitioner in the serviceoftheGovernment not below the rank of a. Civil Surgeony | : 198-I, Repeal and savings. —(1) ‘The Lamil Nadu Tax on Professions, Trades, ;. Callings and EmploymentsAct,1992 (Temi!NaduAct 24of 1992) (bereafter in this -. ' sectionreferred to-as.the 1992 Act),in its, application to the Village Panchayat,1s here by repealed. er oead +04 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY —— ——== _ (2) Where an employer hasfailed to file any return under sub-section (1) of section 198-Dwithin the time of if the return filed by him appears to the Executive Authorityto be incorrect of incomplete, the Executive Authority shall, after making such enquiry as he considers necessary, determine the tax due and assess the employer to the best of his judgement and issue a notice of demand for the tax so assessed } Provided that before assessing the tax due, the Executive Authority shall give the employer areasonable opportunity of being heard. 198-F. Penalty and Interest.— (1) In addition to the tax assessed under sub-section (11) of section 198-B or sub-section (2) of section 198-E, the Executive Authority shall direct the person or employerto pay by way of penalty a sum,— Which shall be, in the case of submission of incorrect or incomplete return, one hundred per cent of the difference of the tax assessed and the tax paid as per return: <> was Fw oe me : Provided thatno penalty underthis sub-section shall be imposed after the period ofthree years ‘from the date.of the order. of theassessment under. this Chapter and unlessthe person affected has had:a reasonable opportunity of showing cause. against ‘gach imposition. © | (2) On any amount remaining unpaid afterthe date specified for its payment, the person or employer shall pay, in addition to the amount due, interest at such ratenot exceeding one per cent per mensum of such amount for ‘the entire period ofdefault, as may be prescribed. 198-G. Appeal.— exe (1) Any person or employeraggrieved by any order or decision of the Exe- cutive Authority in relationto the paymentoftax (including penalty, fee and interest) may, within such time as may be prescribed, appeal to the authority. prescribed under section 174. | =<"=(9) The decision -of the ‘authority referred'to in sub-section (1): shall. be: final and shall not be questioned in any court oflaw's - 0 _Provided:-that: no® such decision shall be made except after giving the person affected:.areasonable: opportunity, of. being, heard. on BegofteGatefee ede’ nee te oe — . Nothing containedin this Chapter shall apply to ,— ----(q) the members of theArmed. Forces of the Union serving in any part of this State, to. whom:the provisionsof the ArmyAct, 1950.(Central Act XLVI, of 1950), the Air Force - Act, 1950 (Central Act XLV of 1950). orthe Navy Act, 1957 (Central Act 62 of 1957) applies ; ox (b) the members of the Crntral Reserve Police Force to whom the Central Reserve Police Force Act, 1949 (Central Act XLVI: of1949)applies. an. serving » in any:part. of this State; lage ge \ lye pa oelpoorr Dos *"(@) physically disabled, persons with total disability inone or botl:the hands or legs, spastics, totally dumb or deafpersons or totally blind persons: “ “Drovided: thatsuch. physical disability:shall.be duly certifiedby aRegistered Meaical Practitioner in the serviceoftheGovernment not below the rank of a. Civil Surgeony | : 198-I, Repeal and savings. —(1) ‘The Lamil Nadu Tax on Professions, Trades, ;. Callings and EmploymentsAct,1992 (Temi!NaduAct 24of 1992) (bereafter in this -. ' sectionreferred to-as.the 1992 Act),in its, application to the Village Panchayat,1s here by repealed. er oead Scanned by CamScanner TAMIb NADU GOVERNMENT GAZETTE EXTRAORDINARY 195 ————— (2) The repeal of the 1992 Act under sub-section (1) shali not affect,— (i) the previous operation ofthe said Actor anything doneor duly suffered thereunder; or (ii) any right, privileges, obligations or liabilities acquired, accrued or incurrea under the said Act 3 OF (iii) any penalty, forfeiture or punishment incurred in respect of any offence committed, (3) Notwithstanding the repeal] of the 1992 Act, the rates of tax of professions, trades, callings and employments specified in the Schedule to the said Act shall continue to apply for the period commencingonthe 1st day of April 1992 ana ending with the 30th day of September 1998 for the levy and collection of such tax for the said period where the taxs due under that Act has not been paid for the said period. (4) The provisions ofthis Chapter, other than the rates of tax specified in sub-section (2) of section 198-B and the provisionsrelating to penalty and interest, shall mutatis mutandis apply to the levy and collection of tax for the period mentioned in sub-section (3), (5) The arrears of tax under the 1992 Act shall be paid in six equal half yearly instalments in such manner and within such period as may be prescribed.,’’, (By order of the Governor.) A, K. RAJAN, Secretary to Government, Law Department. TAMIb NADU GOVERNMENT GAZETTE EXTRAORDINARY 195 ————— (2) The repeal of the 1992 Act under sub-section (1) shali not affect,— (i) the previous operation ofthe said Actor anything doneor duly suffered thereunder; or (ii) any right, privileges, obligations or liabilities acquired, accrued or incurrea under the said Act 3 OF (iii) any penalty, forfeiture or punishment incurred in respect of any offence committed, (3) Notwithstanding the repeal] of the 1992 Act, the rates of tax of professions, trades, callings and employments specified in the Schedule to the said Act shall continue to apply for the period commencingonthe 1st day of April 1992 ana ending with the 30th day of September 1998 for the levy and collection of such tax for the said period where the taxs due under that Act has not been paid for the said period. (4) The provisions ofthis Chapter, other than the rates of tax specified in sub-section (2) of section 198-B and the provisionsrelating to penalty and interest, shall mutatis mutandis apply to the levy and collection of tax for the period mentioned in sub-section (3), (5) The arrears of tax under the 1992 Act shall be paid in six equal half yearly instalments in such manner and within such period as may be prescribed.,’’, (By order of the Governor.) A, K. RAJAN, Secretary to Government, Law Department. TAMIb NADU GOVERNMENT GAZETTE EXTRAORDINARY 195 ————— (2) The repeal of the 1992 Act under sub-section (1) shali not affect,— (i) the previous operation ofthe said Actor anything doneor duly suffered thereunder; or (ii) any right, privileges, obligations or liabilities acquired, accrued or incurrea under the said Act 3 OF (iii) any penalty, forfeiture or punishment incurred in respect of any offence committed, (3) Notwithstanding the repeal] of the 1992 Act, the rates of tax of professions, trades, callings and employments specified in the Schedule to the said Act shall continue to apply for the period commencingonthe 1st day of April 1992 ana ending with the 30th day of September 1998 for the levy and collection of such tax for the said period where the taxs due under that Act has not been paid for the said period. (4) The provisions ofthis Chapter, other than the rates of tax specified in sub-section (2) of section 198-B and the provisionsrelating to penalty and interest, shall mutatis mutandis apply to the levy and collection of tax for the period mentioned in sub-section (3), (5) The arrears of tax under the 1992 Act shall be paid in six equal half yearly instalments in such manner and within such period as may be prescribed.,’’, (By order of the Governor.) A, K. RAJAN, Secretary to Government, Law Department. TAMIb NADU GOVERNMENT GAZETTE EXTRAORDINARY 195 ————— (2) The repeal of the 1992 Act under sub-section (1) shali not affect,— (i) the previous operation ofthe said Actor anything doneor duly suffered thereunder; or (ii) any right, privileges, obligations or liabilities acquired, accrued or incurrea under the said Act 3 OF (iii) any penalty, forfeiture or punishment incurred in respect of any offence committed, (3) Notwithstanding the repeal] of the 1992 Act, the rates of tax of professions, trades, callings and employments specified in the Schedule to the said Act shall continue to apply for the period commencingonthe 1st day of April 1992 ana ending with the 30th day of September 1998 for the levy and collection of such tax for the said period where the taxs due under that Act has not been paid for the said period. (4) The provisions ofthis Chapter, other than the rates of tax specified in sub-section (2) of section 198-B and the provisionsrelating to penalty and interest, shall mutatis mutandis apply to the levy and collection of tax for the period mentioned in sub-section (3), (5) The arrears of tax under the 1992 Act shall be paid in six equal half yearly instalments in such manner and within such period as may be prescribed.,’’, (By order of the Governor.) A, K. RAJAN, Secretary to Government, Law Department. Scanned by CamScanner TAMIL NADU GOVERNMENT GAZETTE. EXTRAORDINARY pustisHED BY AUTHORITY No. 218] CHENNAI, TUESDAY, MARCH 16, 1999 ie Panguni 2, Vekuthaniya, Thiruvalluvar Aandu—2030 Part IV — Section 2 Tamii Nacu Acts and Ordinances. CONTENTS. Pages. Act : No. 1 of 1999—Chennai City Police (Amendment). 6 No. 2 of 1999—Tamil Nadu Panchayats (Amend: ment) 7 No. 3 of 1999—Tamil Nadu Agricul#ural Produce Marketing (Regulation) Amendment 9 No. 4 of 1999—Tamil Nadu Co-operative Societies (Appointment of Special Officers) Amendment .. 11 “ : “AsGroup) v-2 Ex (218) || + 8 TAMIL NADU GOVERNMENT GAZETTE. EXTRAORDINARY pustisHED BY AUTHORITY No. 218] CHENNAI, TUESDAY, MARCH 16, 1999 ie Panguni 2, Vekuthaniya, Thiruvalluvar Aandu—2030 Part IV — Section 2 Tamii Nacu Acts and Ordinances. CONTENTS. Pages. Act : No. 1 of 1999—Chennai City Police (Amendment). 6 No. 2 of 1999—Tamil Nadu Panchayats (Amend: ment) 7 No. 3 of 1999—Tamil Nadu Agricul#ural Produce Marketing (Regulation) Amendment 9 No. 4 of 1999—Tamil Nadu Co-operative Societies (Appointment of Special Officers) Amendment .. 11 “ : “AsGroup) v-2 Ex (218) || + 8 TAMIL NADU GOVERNMENT GAZETTE. EXTRAORDINARY pustisHED BY AUTHORITY No. 218] CHENNAI, TUESDAY, MARCH 16, 1999 ie Panguni 2, Vekuthaniya, Thiruvalluvar Aandu—2030 Part IV — Section 2 Tamii Nacu Acts and Ordinances. CONTENTS. Pages. Act : No. 1 of 1999—Chennai City Police (Amendment). 6 No. 2 of 1999—Tamil Nadu Panchayats (Amend: ment) 7 No. 3 of 1999—Tamil Nadu Agricul#ural Produce Marketing (Regulation) Amendment 9 No. 4 of 1999—Tamil Nadu Co-operative Societies (Appointment of Special Officers) Amendment .. 11 “ : “AsGroup) v-2 Ex (218) || + 8 TAMIL NADU GOVERNMENT GAZETTE. EXTRAORDINARY pustisHED BY AUTHORITY No. 218] CHENNAI, TUESDAY, MARCH 16, 1999 ie Panguni 2, Vekuthaniya, Thiruvalluvar Aandu—2030 Part IV — Section 2 Tamii Nacu Acts and Ordinances. CONTENTS. Pages. Act : No. 1 of 1999—Chennai City Police (Amendment). 6 No. 2 of 1999—Tamil Nadu Panchayats (Amend: ment) 7 No. 3 of 1999—Tamil Nadu Agricul#ural Produce Marketing (Regulation) Amendment 9 No. 4 of 1999—Tamil Nadu Co-operative Societies (Appointment of Special Officers) Amendment .. 11 “ : “AsGroup) v-2 Ex (218) || + 8 Scanned by CamScanner JAMIL NADU Goy , ———- RNMENT GAZETTE EXTRAORDINARY 7 The following Act of the Tami Governor on the ]2 amil N wos 2th Merch adu Legislative A . 1996 andis hereby published forSeeeealinformati —_ on; — ACT No. 2 OF 1999, An Act “200 Jurther to amend the Temil Nady Penchayats Act, 1994 BE it cnacted Fiftieth Y y the Legislative A ear of the Republic ctIn“eoenblyoe State of Tamil Nadu in the