TAMIL NADU TAX ON PROFESSIONS TRADES, CALLINGS AND EMPLOYMENTS ACT, 1992

TAMIL NADU TAX ON PROFESSIONS TRADES, CALLINGS AND EMPLOYMENTS ACT, 1992

12 Jun 1992

Tamil Nadu Tax on Professions Trades, Callings and Employments Act, 1992*

[Tamil Nadu Act No. 24 of 1992]

[12th June, 1992]

An Act to consolidate and to provide for the levy and collection of tax on professions, trades, callings and employments in this State

Whereas it is expedient to provide for the levy and collection of a tax on professions trades, callings and employments;

Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-third Year of the Republic of India as follow:-

1. Short title, extent and commencement.- 

(1) This Act may be called the Tamil Nadu Tax on Professions Trades, Callings And Employments Act, 1992.

(2) It extends to the whole of the State of Tamil Nadu.

(3) It shall be deemed to have come into force on; the 1st day of April, 1992.

2. Definitions.- 

In this Act, unless the context otherwise requires,-

(1) "employer" in relation to an employee earning any salary on a regular basis under him means, the person or the office who is responsible for disbursement of such salary and includes the head of the office or any establishment as well as the manager or agent of the employer;

(2) "employee" means a person employed on salary and includes,-

(a) a Government servant receiving pay from the) revenues of the Central Government ??? State Government;

(b) a person in the service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where such body operates within the jurisdiction of a local authority even though its headquarters may be outside that local authority; and

(c) a person engaged in any employment by an employer, not covered by sub-clauses (a) and (b);

(3)"executive authority" means the Commissioner or other functionary of the local authority concerned, who is vested with the general executive power under the Madras City Municipal Corporation Act, 1919 (Tamil Nadu Act IV of 1919), the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act 15 of 1971), the Coimbatore City Municipal Corporation Act, 1981 (Tamil Nadu Act 25 of 1981) or under any law for the time being) in force, constituting any other Municipal Corporation, in under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) or the Taimil Nadu Panchayata Act, 1958 (Tamil Nadu Act XXXV of 1958), the Mettur Township Act, 1940 (Tamil Nadu Act XI of 1940), the Courtallam Township Act, 1954 (Tamil Nadu Act XIV of 1954), or the Bhavanisagar Township Act, 1954 (Tamil Nadu Act XXV of 1954) and includes any functionary who is vested with the general executive powers of a township constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) or the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958);

(4) "local authority:" means-

(a) the Municipal Corporations of Madras, Madurai Coimbatore or any other Municipal Corporation constituted under any law for the time being in force;

(b) a municipal council constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920); or

(c) a panchayat constituted under the Tamil Nadu Panchayats Act, 1958; or

(d) a township committee constituted under the Tamil Nada District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) or the Mettur Township Act, 1940 (Tamil Nadu Act XI of 1940) or the Courtallam Township Act, 1954 (Tamil Nadu Act XVI of 1954) or the Bhavani Sagar Township Act, 1954 (Tamil Nadu Act XXV of 1954) or the Tamil Nadu Panchayats Act, 1955 (Tamil Nadu Act XXXV of 1955);

(5) "month" means a calendar month;

(6) "person" means any person who is engaged Actively or otherwise in any profession, trade, calling or employment in the State of Tamil Nadu and includes a Hindu) undivided family, firm, company, corporation or other corporate body, any society, club or association, so engaged but does not include any person employed on a casual basis;

(7) "salary" includes pay or wage, dearness allowance and all other remuneration received by any person on regular basis, whether payable in cash on in kind, and also includes perquisites and profits in lieu of salary as defined in section 17 of the Income-tax Act, 1961 (Tamil Nadu Act XLIII of 1961) but does not include bonus in any form or gratuity;

(8) "Schedule" means the Schedule appended to this Act;

(9) "tax" means the tax on profession, trade, calling and employment levied under this Act;

(10) "year" means the financial year.

3. Levy of Tax.- 

(1) There shall be levied and collected by every local authority a tax on profession, trade, calling and employment.

(2) Every company which transacts business within the limits of any local authority for not less than sixty days in the aggregate in any half year and every person, who in any half year-

(a) is engaged actively or otherwise in any profession, trade, calling or employment-

(i) within the limits of a local authority for not less than sixty days in the aggregate; or

(ii) outside the limits of such local authority but resides within the limits of such local authority for not less than sixty days in the aggregate, or

(b) resides within the limits of a local authority for not less than sixty days in the aggregate and is in receipt of any income from investments, shall pay a half-yearly tax levied at such rates as determined in accordance with such procedure as may be prescribed, by the local authority which shall not be less than the minimum and not more than the maximum specified in the Schedule.

(3) A person shall be chargeable under the class appropriate to his aggregate income from all the sources specified in sub-section (2) as being liable to the tax:

Provided that, entry 21 in the Schedule shall apply only to such classes of persons as may be specified by the State Government by notification from time to time.

(4) Where a company or person proves that it or he has paid the sum due on account of the tax levied under this Act or under any other Tamil Nadu Act or any tax oil the nature of a profession tax imposed under the Cantonments Act, 1924 (Tamil Nadu Act II of 1924), for the same half year to any local authority or cantonment 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, or residence, to pay the tax to any other local authority or cantonment authority more than the difference between such sum and the amount to which it or he is otherwise liable for the tax for the half year under this Act.

(5) Nothing contained in this section shall be deemed to render a person who resides within the limits of any local authority or cantonment and exercises) his profession, trade, calling or employment or transacts business within the limits of any other local authority or authorities or cantonment, liable to tax for more than the higher of the amounts of the tax leviable by any one of the local authorities or cantonment. In such a case, the State Government shall apportion the tax between the local authorities including cantonments in such manner as they may deem fit and the decision of the State Government shall be final:

Provided that where one of the local authorities concerned is the port authority of a major port or a cantonment authority, the decision of the State Government shall be subject to the concurrence of the Central Government.

(6) The tax leviable from a firm, association or joint Hindu family may be levied on any adult member of the firm, association or family.

(7)(a) If a ??? any or person employs a servant or agent to represent it or him for the purpose of transacting business within the limits of a local authority, such company or person shall be deemed to transact business in such local authority and such servant or agent shall be liable, for the tax, in respect of the business of such company or person, whether or not such servant or agent has power to make binding contract on behalf of such company or person.

(b) Where one company or person is the agent of another company or verses, and, transacts within, the limits of the same local authority, ??? or person shall are be ???.

4. Employer's liability to deduct and pay Tax on behalf of employees.- 

The tax payable by any person earning a salary shall be deducted by his employer, from the salary payable to such person, before such salary is paid to him and such employer shall, irrespective of whether such deduction has been made or not, when the salary is paid to such person, be liable to pay  on behalf of such person:

Provided that, if the employer is an officer of the State or Centre Government, the State Government may notwithstanding anything, contained in this Act, prescribe that manner in which such employer shall discharge we said liability:

Provided further that, where any person earning a salary 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 entry 1 of the Schedule, or is simultaneously in the employment of more than one employer and such person furnishes to his employer or employers a certificate in the prescribed form declaring, inter alia, that he shall get enrolled under sub-section (2) of section 5 and pay the tax himself, the employer or employers of such person shall not deduct the tax from the salary payable to such person and such employer or employers, shall not be liable to pay tax on behalf of such person.

5. Registration and enrolment.- 

(1) Every employer (not being an officer of the State or Central Government) liable to pay tax under section 4 or under sub-section (5) of section 11, shall obtain a certificate of registration from the executive authority in the prescribed manner.

(2) Every person liable to pay tax other than a person earning salary in respect of whom the tax is payable by his employer, shall obtain a certificate of enrolment from the executive authority in the prescribed manner.

(3) Notwithstanding anything contained in this section and in section 4, where a person a citizen of India and is in the employments of any diplomatic or consular office or in the office of the trade commissioner of any foreign country situated within the limits of any local authority such person shall obtain a certificate of enrolment under sub-section (2) and pay the tax himself.

(4) Every employer or person required to obtain a certificate of registration under sub-section (1) or a certificate of enrolment under sub-section (2), shall, within thirty days from the date of commencement of this Act or, if he was not engaged in any profession, trade, calling or employment on that date, within thirty days from the date of commencement of his profession, trade, calling or employment and, in respect of a person referred to in sub-section (2), who becomes liable to pay tax at a rate higher or lower than the one specified in hiss certificate of enrolment within thirty days of his becoming liable to pay higher or lower tax, apply to the executive authority for a certificate of registration or enrolment, or a revised certificate of registration or enrolment, as the case may be, in the prescribed form and the executive authority shall, after making such inquiry as he may deem fit within; thirty days of the receipt of the application (which period in the first year of the commencement of this Act may be extended to ninety days), if the application is in order, grant him such certificate:

Provided that, where on account of revision of rate of tax, the person liable to pay tax is required to pay tax at a rate higher or lower than the one, mentioned in the certificate of enrolment, the rate of tax mentioned in such certificate shall be deemed to have been revised accordingly on the date of such revision of rate of tax as aforesaid; and pending such person applying for a revised certificate of enrolment and grant of such certificate to him, such person shall, notwithstanding anything contained in this Act, be liable to pay tax at such revised rate.

(5) The executive authority shall specify, in every certificate of enrolment, the account of tax payable by the holder of the certificate according to the Schedule and the date before which it shall be paid and such certificate shall, subject to the provisions of the proviso to sub-section (4), be declined to be a notice of den and for the purpose of section 10.

(6) Where an employer or a person liable to registration or enrolment has wilfully failed to apply for such registration or enrolment within the required time, the executive authority may, after giving him as reasonable opportunity of being heart, impose a penalty not exceeding rupees one hundred for each day of delay in case of an employer and not exceeding rupees twenty for each day of delay in the case of others.

(7) Where an employer or a person liable to registration or enrolment has given false information or suppressed any information in any application, the executive authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding rupee, one thousand.

6. Returns.- 

(1) Every employer registered under this Act shall file a return to the executive authority, in such form, for such period and by such date as any be prescribed, showing therein the salaries paid by him to the employees and the amount of tax Deducted by him in respect of such employees.

(2) Every such return shall be accompanied by a treasury challan in proof of 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.

(3) Where an employer, without reasonable cause, has failed to file such return within the required time, the executive authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding twenty-five rupees for each day of delay.

7. Assessment of employer.- 

(1) The executive authority, if satisfied that any return filed by any employer under sub-section (1) of section 6 is correct and complete, shall accept the return.

(2) The amount of tax due from any employer shall be assessed separately for each year during which he was liable to pay tax:

Provided that, the executive authority may, subject to such conditions as may be prescribed, assess the tax due from any employer during any part of half year:

Provided further that, where a registered employer fails to file a return for any part of a year, the executive authority may, if he thinks fit, assess the tax due from such employer separately for different parts of such year.

(3) Where an employer has failed to register under sub-section (1) of section 5 or has failed to file any return under sub-section (1) of section 6 within the time or if the return filed by him appears to the executive authority to be incorrect or 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 judgment 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 a reasonable opportunity of being heard.

(4) The amount of tax so assessed shall be paid by the employer within fifteen days of the receipt of the notice of demand from the executive authority.

8. Payment of tax.-

(1) The tax under this Act, shall be paid in such manner as may be prescribed.

(2) The amount of tax due from an enrolled person as specified in his enrolment certificate shall be paid in respect of a person-

(a) who stands enrolled before the commencement of a half year or is enrolled on or before the 31st March and the 30th September of a year, before the 30th April and the 31st October of that year;

(b) who is enrolled after the 31st March and the 30th September of a year, within one month of the date of enrolment; and

(c) who is enrolled and the rate of tax at which he is liable to pay tax is revised, within one month of the date of such revision.

9. Consequences of failure to pay tax.- 

(1) Where, any employer, not being an officer of the State or Central Government, fails to pay the tax as required by oil under this Act, he shall, without prejudice to any other consequence or liability, be deemed to be an assessee in default in respect of the tax.

(2) An employer deemed to be an assessee in default (1) shall be liable to pay simple interest every month at two per cent of the amount of the tax payable by such employer for the period for which the tax remains unpaid.

(3) Where the amount of tax as assessed under section 7 or the amount of tax as found liable under section 15, is more than the amount of tax paid by the employer, then such employer shall be liable to pay simple interest on the amount of difference of tax at the rate and in the manner laid down in sub-section (2).

(4) Where an enrolled person fails to pay the tax, he shall be liable to pay simple interest at the rate and in the manner laid down in sub-section (2).

10. Penalty for non-payment of tax.- 

Where a registered employer or an enrolled person fails, to make payment of the tax within the required time or date as specified in the notice of demand, the executive authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding fifty per cent of the amount of tax due.

11. Special provision regarding liability to pay tax in certain cases.- 

(1) Where an employer liable to pay tax under section 4 dies, his successor in office or the legal representative shall be liable to pay tax (including any penalty and interest) due from such employer, in the like manner and to the same extent as the deceased employer, whether such tax including any penalty and interest has been assessed before the death of the employer but has remained unpaid, or is assessed after the death of the employer.

Explanation.- In this sub-section, the expression ‘legal representative’ shall have the same meting as in clause (11) of section 2 of the Code of Civil Procedure, 1908 (Central Act V of 1908).

(2) Where an employer liable to pay tax under section 4 is a Hindu undivided family and the joint family property is partitioned amongst the various members or group of members, each member or group of members shall be jointly and severally liable to pay the tax (including any penalty and interest) due from such employer up to the time of partition, whether such tax (including any penalty and interest) has been assessed before the partition but has remained unpaid, or is assessed after the partition.

(3) Where an employer liable to pay tax under section 4, is a firm, and the firm is dissolved, then, every person who was a partner shall jointly and severally be liable to pay the tax (including any penalty and interest) due from the employer firm up to the time of dissolution, whether such tax (including any penalty and interest) has been assessed before such dissolution but has remained unpaid, or is assessed after the dissolution.

(4) Where an employer liable to pay tax under section 4 transfers or otherwise disposes of his office or establishment or activity in whole or in part or effects any change in employment in consequence of which he is succeeded in the office or establishment or activity or part thereof, by any other person, the employer and the person succeeding the employer shall jointly and severally be liable to pay the tax (including any penalty and interest) due from the employer up to it time of such transfer, disposal or change, whether such tax (including any penalty and interest) has been assessed before such transfer, disposal or change but has remained unpaid or is assessed after such transfer, disposal or change.

(5) Where an employer liable to pay take under section 4, is succeeded in the office or establishment or activity by any person in the manner specified in sub-section (4), the person succeeding the employer shall,-

(a) be liable to pay tax in respect of the period from the date of such succession: and

(b) within thirty days from the date of such succession, apply for a certificate of registration.

12. Recovery of tax, etc.- 

All arrears of tax, penalty and interest payable under this Act shall be recovered by the executive authority as an arrear of land revenue.

13. Delegation.- The executive authority, may delegate all or any of his powers and functions to any officer subordinate to him.

14. Superintendence and control.- (1) The executive authority and the officer subordinate to him shall, in the exercise of the powers and performance of the functions under this Act and the rules made thereunder, be subject to the control and superintendence of-

(a) in the case of Municipal Corporations the State Government;

(b) in the case of municipalities and townships constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act ??? of 1920) and the Mettur, Courtallam and Bhavanisagar Townships, the Director of Municipal Administration; and

(c) in the case of panchayats and townships constituted under the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act IXV of 1958), the Director of Rura Development.

(2) It shall be lawful for the State Government or the Director of Municipal Administration or the Director of Rural Development or an officer duly authorised by the State Government or by the Director of Municipal Administration or as the case may be, by the Director Rural Development, to have access to and to cause the production and examination of books, registers, accounts or documents maintained or required to be maintained by any local authority for the purpose of this Act and the executive authority shall, whenever called upon to do so, produce such books, registers, account or documents for examination by the State Government or by the Director of Municipal Administration or by the Director of Rural Development or by the authorised officer.

15. Decision in case of disputes.- 

(1)(a) If any question arises, about the interpretation of any entry in the Schedule before the commencement of assessment of an employer under section 7, the executive authority shall make a reference-

(i) in the case of Municipal Corporal ions, to the State Government;

(ii) in the case of municipalities and townships constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act ??? of 1920) and the Mettur, Courtallam and Bhavanisagar Townships, to the Director of Municipal Administration; and

(iii) in the case of panchayats and townships constituted under the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act IV of 1958), to the Director of Rural Development.

(b) The decision of the State Government, the Director of Municipal Administration or as the case may be, the Director of Rural Development on such question shall be final.

Explanation.- For the purpose of this sub-section, the executive authority shall be deemed to have commenced assessment of any employer under section 7, when the employer is served with a notice under that section.

(2) The decision on any question under sub-section (1) shall not affect the liability of any person under this Act, as respects the period prior to such decision.

(3) If any question referred to in sub-section (1) arises from any order already passed under this Act, no such question shall be entertained for decision under this section.

16. Appeal.- (1) Any person or employer aggrieved by any order or decision of the executive authority in relation to the payment of tax (including penalty aim interest) may, within such time ad may be proscribed, appeal-

(a) in the case, of Municipal Corporation, to the Taxation Appeals Tribunal concerned;

(b) in the case of municipalities and townships constitution under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) and the Mettur, Courtallam and Bhavanisagar townships and ofter townships constituted under the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958) to the Taxation Appeals Committee concerned.

(c) in the case of panchayats, to the panchayat concerned.

(2) The decision of the Taxation Appeals Committee, the Taxation Appeals Tribunal, or as the case may be, the panchayat shall be final find shall not be questioned in any court of law:

Provided that no such decision shall be made except after giving the person Effected a reasonable opportunity of being heard.

(3) For the purpose of sub-section (1), the Taxation Appeals ??? constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act V of 1920) and the Taxation Appeals Tribunal ??? under the Madras City Municipal Corporation Act, 1919 (Tamil Nadu Act IV of 1919), the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act 15 of 1971) and the Coimbatore City Municipal Corporation Act, 1981 (Tamil Nadu Act 25 of 1981) or under any law for the time being in force constituting any other municipal corporation, and the panchayat constituted under the Tamil Nadu Panchayats Act, 1958 (Tamil Nadu Act XXXV of 1958), shall be the Taxation Appeal Committee, the Taxation Appeals Tribunals and the panchayat, respectively, under this Act and accordingly, the provisions of the said Acts in so far as they relate to appeal, shall, in so fair as they are not inconsistent with the provisions of this Act, apply in relation to the appeals made to the Taxation Appeals Committee, the Taxation Appeals Tribunal and the panchayat referred to in sub-section (1).

17. Rectification of error.- 

(1) The executive authority may, suo moto or on an application made at any time within two years from the date of any order or decision made or taken under this Act, rectify any error apparent on the face of the record:

Provided that no such rectification which, has the effect of enhancing an assessment or any penalty, shall be made unless the executive authority has given him a reasonable opportunity of being heard.

(2) Where such rectification hats the effect of reducing an assessment or penalty, the executive authority shall refund such amount as may be due to the employer or to the enrolled person, as the case may be.

(3) Where any such rectification has the effect of enhancing an assessment or penalty, the executive authority shall give the employer a revised police of assessment or penalty, and thereupon the provisions of this Act and the rules made thereunder shall apply as if such notice had been given in the first instance.

(4) The power under sub-section (1) may be exercised by the executive authority even, though the order of assessment, if any, passed in the matter has been the subject matter of an appeal.

(5) The provisions of this Act relating to appeal shall apply to an order of rectification made under this section as they apply to the order in respect of which such order of rectification has been made.

18. Reassessment.- 

Where the executive authority has reason to believe that an employer has been assessed at a lower rate, in respect of a particular period, he may reassess within five years from the date of the order of assessment for that particular period after making such enquiry as he may consider necessary and after giving such employer a reasonable opportunity of being heard.

19. Accounts.-

(1) The executive may, authority may, if satisfied that the books of account and other documents maintain by an employer in the normal course not adequate for verification of the returns filed by such under this Act, direct the employer to maintain the books of account or other documents in so far as it relates to the tax payable under this Act in such manner and within well, time and thereupon the employer shall maintain such books of account or other documents accordingly.

(2) Where an employer wilfully fails to maintain the books of account or other documents as directed under sub-section (1), the executive authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding rupees twenty for each day of delay.

20. Special mode of recovery.- 

(1) Notwithstanding anything contained in any law or contract to the contrary, the executive authority may, at any time, by notice in writing, a copy of which shall be forwarded to the assessee at his last address, known, require-

(a) any person from whom any amount of money is due, or may become due, to an assessee on whom notice of demand has been served under this Act, or

(b) any person who holds or may subsequently hold money for or on account of such assessee,

to pay to the executive authority either, forthwith upon the money becoming due or being held or within the time as may be specified in the notice but not before the money becomes due, or is held as aforesaid, so much of the money as is sufficient to pay the amount due by the assessee in respect of the arrears, of tax, penalty and interest under this Act, or the whole of the money when it is equal to or less than that amount.

Explanation.- For the purpose of this section, the amount due to an aysessee or money held for or on account of an assessee by any person shall be calculated after deducting therefrom such claims if any, lawfully subsisting, as may have fallen due for payment by such assessee to such person.

(2) The executive authority may, at any time, amend or revoke any such notice or extend the time for making any payment in pursuance of the notice.

(3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the assessee, and the receipt of the executive authority shall constitute a good and sufficient discharge of the liability of such person to the extent of the amount referred to in the receipt.

(4) Any person making any payment to the assessee, after receipt of the notice under sub-section (1) shall be personally liable to the executive authority to the extent of the payment made or to the extent of the liability of the assessee for the amount due under this Act, whichever is less.

(5) Where any person to whom a notice under sub-section (1) is sent proves to the satisfaction of the executive authority that the sum demanded or any part thereof is not due to the assessee or, that he does not hold any money for or on account of the assessee, then nothing contained in this section shall be deemed to require such person to pay any such sum or part thereof, as the case may be, to the executive authority.

(6) Any amount of money which a person is required to pay to the executive authority or for which he is personally liable to the executive authority under this section shall, if it remains unpaid, be recoverable as a arrear of land revenue.

21. Production and inspection of accounts and documents and search of premises.- Any executive authority, or officer authorised by him in writing in this behalf may inspect and search any premises, where any profession, trade, calling or employment which is liable to tax under this Act is carried on or is suspected to be carried on and may cause production and examination of books registers, accounts or documents relating thereto and may seize such registers, accounts, or documents as may be necessary;

Provided that, if the said authority removes from the said premises any book, register, account or document, he shall give to the person in charge or the place, a receipt describing the book, register, account or document in removed by him and retain the same only for so long as may be necessary for the purpose of examination thereof.

22. Refunds.- 
The executive authority shall, on application, refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount clue from him. The refund may be made other by cash payment, or, at the option of the person, by deduction of such excess from the amount of tax or interest or penalty, due in respect of any other period.

23. Penalty.- Save as otherwise provided in section 10, any employer or person who, without sufficient cause, fails to comply with any of the provisions of this Act or the rules made thereunder shall, on conviction, be punished with fine not exceeding five thousand rupees and when the offence is a continuing one with, fine not exceeding fifty rupees for each day during which the offence continues.

24. Offences by companies.- (1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of and was responsible to the company for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that, nothing contained in this sub-section shall render any such person liable to any punishment, if he proves, that the offence was committed without his knowledge or that he had exercised all due diligence to prevent, the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer Shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Explanation.- For the purpose of this section,-

(a) "company" means any body corporate and includes a firm or other association of individuals; and

(b) "director" in relation to a firm, means a partner in the firm.

25. Compounding of offences.- (1) Subject to such conditions as may be prescribed, the executive authority may either on application or otherwise, give any person who has committed or is reasonably suspected of having committed an offence under this Act, an option to pay within a specified period, by way of composition of such offence-

(a) where the offence, onsets of the failure to pay or the evasion of, any, tax recoverable under this Act, in addition to the tax so recoverable a sum of money not exceeding one thousand rupees or double the amount of the tax recoverable, whichever is greater; and rupees.

(b) in other cases, a sum of money not exceeding one thousand rupees.

(2) On payment of such sum of money and the tax if any recoverable under this Act, on prosecution for an offence under this Act shall be instituted in respect of the same facts a has been allowed under this section.

26. Power to enforce attendance, etc.- All authorities under this Act shall, for the purposes of this Act have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 (Tamil Nadu Act V of 1908) while trying a suit, in respect of enforce ??? the attendance of and examining any person on oath or affirmation or for compelling the ??? of any document.

27. Bar of Jurisdiction.- Save as otherwise provided in this Act, do order-passed or proceeding taken by any authority or officer under this Act shall be called in question in any court, in any suit or application and no injunction shall be granted by any court in respect of any action taken or to be taken by such authority or officer in pursuance of any power conferred by or under this Act.

28. Protection of action taken in good faith.- No suit, prosecution or other legal proceedings shall lie against any authority or person for anything which is in good faith done or intended to be done in pursuance of this Act or the rules made thereunder.

29. Power to make rules.- (1) The State Government may make rules to carry out the purposes of this Act.

(2) In particular and without prejudice to the generality of the forte-going power, such rules may provide for-

(a) all matters expressly required or allowed by this Act to be prescribed;

(b) generally regulating the procedure to be followed and the forms to be adapted in the proceedings under this Act;

(c) the payment of fees payable in respect of any application or appeal to be made, forms to be supplied, certificate to be granted and also any applications for certified copies of documents filed and orders made under this Act.

(3)(a) All rules made under this Act and all orders issued under section 32, shall be published in the Tamil Nadu Government gazette and unless they are expressed to come into force on at particular day, shall come into force on the day on which they are so published.

(b) All notifications issued under this Act, shall, unless they are expressed to come into force on a particular day, come into force on the date on which they are published.

(4) Every rule made or every notification issued under this Act, and every order made under section 32, shall, as soon as possible, after it is made or issued, be placed on the table of the Legislative, Assembly and if, before the expiry of the session in which it is so placed or the next session, the Assembly makes any modification in any such rule or notification, or order or the Assembly decides that the rule or notification or order should not be made or issued, the rule or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification or order.

30. Exemptions.- Nothing contained in this Act shall apply to-

(a) the members of the armed forces of the Union, serving, in any part of this State, that is to say, to whom the provisions of the Army Act, 1950 (Tamil Nadu Act ??? of 1950), the Air Force Act, 1950 (Tamil Nadu Act ??? of 1950) or the Navy Act, 1957 (Tamil Nadu Act ??? of 57) applies;

(b) physically disabled person with total disability in one or both the hands or legs, spasties, totally dumb or deaf persons or totally blind persons:

Provided that such physical disability shall be duly certified by a registered medical practitioner in the service of the State Government not below the rank of a Civil Surgeon.

31. Act to override other laws.- Save as otherwise provided in this Act, the provisions of this Act in so far as they relate to the levy and collection of profession tax, shall have effect notwithstanding there with ??? in any other ??? for the there being in ???.

32. Power to remove difficulties.- If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by an order published in the Tamil Nadu Government Gazette, make such provisions not consistent with the provisions of the Act as appear to them to be necessary or expedient for removing the difficulty:

I provided that no such order shall be make after the expiry of a period of two years from the date of commencement of this Act.

SCHEDULE

(See section 3)

RATES OF TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS