Section 252 of The Kerala Municipality Act, 1994 — RECOVERY OF PROFESSION TAX BY EMPLOYERS
Bare section text
Official Legislative Text
(4) RECOVERY OF PROFESSION TAX BY EMPLOYERS.— Notwithstanding anything contained in the foregoing provisions, every head of office or employer or manager or proprietor or any person in the administrative control of any office, company, firm, undertaking, establishment or any institution where persons are employed or engaged for salaries or wages shall be bound to recover from any such person liable to profession tax, the profession tax due at the rate fixed by the Municipality and pay over to the Municipality as hereinafter provided. (5) REQUISITION TO FURNISH NAME OF INSTITUTIONS ETC.— (1) The Secretary shall, during the month of April every year, by notice, require every head of office or person liable to recover profession tax under section 252 to furnish to the Secretary the names and addresses of the offices or institutions under his control within such time as may be specified in the notice. (6) Every head of office shall furnish to the Secretary the information required by him under sub-section (1) within such time as may be specified and he shall also furnish the name and designation of the head of office and shall intimate the Secretary whenever there is a change of head of office. (7) The Secretary shall on receipt of the information furnished to him under sub-section (1) register the name of the offices or institutions in a register to be maintained for the purpose. (8) ASSESSMENT OF PROFESSION TAX BY HEAD OF OFFICE ETC.— (1) The Secretary shall, during the month of May and November in every half-year, by notice require every head of office or employer to assess every employee in his institution liable to profession tax and every self drawing officer to remit the profession tax due in accordance with the Schedule to the said notice. (2) Before the end of August and February of every year, head of office or employer shall assess every employee liable to tax and recover the amount from him and pay over to the Municipality together with a list of all employees who have been assessed to tax giving the details such as name, designation, half-yearly income and the amount of tax recovered and shall also furnish a certificate to the effect that all employees liable to tax have been included in the statement furnished. (1) The Secretary shall, on receipt of the payment, issue an official receipt in the name of the head of office for the amount remitted. (2) Every head of office shall in turn grant to each tax payer a certificate of recovery and payment of tax to the Municipality for the half-year in question.
Educational Study Layer
Summary
- Employers, office heads, managers, or proprietors are legally bound to recover profession tax from liable employees and pay it over to the Municipality.
- In April every year, the Secretary issues a notice requiring office heads to furnish the names, addresses, and designations of offices under their control.
- In May and November of each half-year, the Secretary issues a notice requiring employers to assess every employee liable to profession tax.
- Before the end of August and February each year, the employer must assess, recover the tax from employees, and remit it to the Municipality with an employee list and certificate.
- The Secretary issues an official receipt in the name of the head of office, who must then grant a tax recovery and payment certificate to each employee.
Practical examples
FAQ
1. What is the main duty of an employer regarding employee profession tax under Section 252?
Under Section 252 of the Act, every employer or head of office is bound to recover profession tax due from liable employees and pay it over to the Municipality.
2. In which months does the Secretary issue notices to employers to assess employee profession tax?
Under Section 252 of the Act, the Secretary issues notices requiring assessment during the months of May and November in every half-year.
3. What are the statutory deadlines for employers to recover and remit employee profession tax to the Municipality?
Under Section 252 of the Act, the employer must recover and pay over the tax before the end of August for the first half-year and before the end of February for the second half-year.
4. What document must the employer grant to individual employees after remitting their tax?
Under Section 252 of the Act, the head of office must grant each taxpayer employee a certificate of recovery and payment of tax to the Municipality for the half-year.
Practice Quiz
Q1.Under Section 252 of the Act, by which deadline must an employer complete the recovery of profession tax from employees for the first half-year and remit the collected amount to the Municipality?
Q2.Under Section 252 of the Act, when an employer remits collected employee profession tax to the Municipality before the end of February, what documents must accompany the payment?
Q3.Under Section 252 of the Act, during which month is the Secretary required to issue a notice demanding that heads of offices furnish the names and addresses of institutions under their control?
Q4.Under Section 252 of the Act, once the Municipal Secretary receives the remitted profession tax from a head of office, what proof of payment is generated for individual employees?