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Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Preamble 1

Title: Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

State: Karnataka

Year: 1976

THE KARNATAKA TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976 [Act, No. 35 Of 1976] [28th April 1976] PREAMBLE An Act to provide for the levy and collection of tax on professions, trades, callings and employments in the 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 Karnataka State Legislature in the Twenty-seventh Year of the Republic of India as follows :-

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Complete Act

Title: Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976

State: Karnataka

Year: 1976

.....or to pay tax Section 12 - Penalty for non-payment of tax Section 13 - Recovery of tax, etc Section 14 - Authorities for implementation of the Act Section 14A - Instruction to subordinate authorities Section 15 - Appointment of collecting agents Section 16 - Appeals Section 17 - Appeal to the Appellate Tribunal Section 18 - Revision by Commissioner Additional Commissioner, Joint Commissioner and Deputy Commissioner Section 18A - Revision by High Court in certain cases Section 19 - Accounts Section 20 - Special mode of recovery Section 21 - Production and inspection of accounts and documents and search of premises Section 22 - Refunds Section 23 - Offences and penalties Section 24 - Offences by companies Section 25 - Power to transfer proceedings Section 26 - Compounding of offences Section 27 - Powers to enforce attendance, etc Section 28 - Bar of suits etc Section 28A - Appearance before any authority in proceedings Section 29 - Power to exempt Section 30 - Local authorities not to levy profession tax. Section 31 - Cesses not to be levied in certain cases Section 32 - Grants to local authorities for loss of revenue Section 33 - Power to make rules .....

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

State: Tamil Nadu

Year: 1992

.....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 an arrear of land revenue. Notes Section-20 deals with special mode, of recovery after issuing notice to the assessee. 21. (Substituted by Tamil Nadu Act 9 of 1994) [ Production and inspection of accounts and documents and search of premises ] (a) The Commissioner of a Municipal Corporation ; or (b) any executive authority other than a Commissioner of a Municipal Corporation, with the prior approval of, - (i) in the case of Municipalities and townships, constituted under.....

The Sikkim Tax on Professions, Trades, Callings & Employments Act, 2006 Complete Act

State: Sikkim

Year: 2006

.....of the assessee for tax, penalty and interest, whichever is less. (5) Where a person to whom a notice under this section is sent proves to the satisfaction of the Commissioner 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 sum or part thereof, as the case may be, to the Commissioner. (6) The provisions of section 16 shall apply for recovery of any amount of money, if remains unpaid, which a person is required to pay to the Commissioner or for which he is personally liable to the Commissioner under this section. Explanation- For the purpose of this section, "assessee" means any person by whom tax or any other sum of money is payable under this Act. Production and inspection of accounts and documents and search of premises 22. Any authority under this Act may, at all reasonable time, inspect and search any premises, where any profession, trade, calling or employment liable to tax under this Act is carried on and may seize or cause production of books, registers, accounts or documents as may be.....

The Tripura Professions, Trades, Callings & Employments Taxation Act, 1997 Complete Act

State: Tripura

Year: 1997

.....of the assessee for tax, penalty and interest, whichever is less. (5)Where a person to whom a notice under this section is sent proves to the satisfaction of the Commissioner that the sum demanded or any part thereof is not due to the assessee, or that he does not hold any money for or an account of the assessee, then nothing contained in this section shall be deemed to require such person to pay any sum or part thereof, as the case may be, to the Commissioner. (6)Any amount of money which a person required to pay the Commissioner or for which he is personally liable to the Commissioner under this section, shall, if it remains unpaid, be recoverable as an arrear of land revenue as the case may be . 17. Production and inspection of accounts and document and search of place of work, etc.- (1) Any authority under this act may, for the purpose of this Act, require any person or any employer to produce before him any accounts or documents relating to his professions, trades, callings or employments, or disbursement of salaries and wages to his employees, as the case may be . (2) All accounts, registers and other documents, either relating to professions, trades, callings or.....

The Jharkhand Tax on Professions, Trades, Callings & Employments Act, 2011 Complete Act

State: Jharkhand

Year: 2011

.....assessee for the amount due under this Act, whichever is less. (5) Where any person to whom a notice under this section is sent proves to the satisfaction of the prescribed authority that the sum demanded or any part thereof is not due by him 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 prescribed authority. (6) Any amount of money which a person is required to pay to the prescribed authority or for which he is personally liable to the prescribed authority under this section, shall if it remains unpaid be recoverable as an arrear of land revenue. Section 18 - Recovery of tax where trade, calling etc. of employer is transferred Where the ownership of the profession, trade, calling or employment of an assessee liable to pay tax is transferred, any tax, penalty or interest or other amount payable under this Act, in respect of such business and remaining unpaid at the time of the transfer, may without prejudice to any action that may be taken for its recovery from the transferor, be recoverable.....

The Maharashtra State Tax on Professions, Traders Callings and Employments Act 1975 Complete Act

State: Maharashtra

Year: 1975

.....of the assessee for tax, penalty and interest, whichever is less. (5) Where a person to whom a notice under this section is seat proves to the satisfaction of the Commissioner that the man 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 ally Such SLIM or part thereof, as the case may be, to the Commissioner. (6) Any amount of money which a person is required to pay to the Commissioner or for which he is personally liable to the Commissioner under this section, shall if it remains unpaid be recoverable as an arrear of land revenue. SECTION 18: PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES Any authority under this Act may inspect and search any premises where any profession, trade, calling or employment liable to taxation 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 books, registers, accounts or documents as may be necessary: Provided that, if the said.....

The Mizoram Profesions, Trades, Callings and Employments Taxation Act, 1995. Complete Act

State: Mizoram

Year: 1995

.....suit or other proceedings shall lie against any officer of the Government for anything in good faith done or intended to be done under this Act or the rules made there-under. 25. Period of limitation: In computing the period of limitation prescribed for an appeal or a revision, the day on which the order complained of was made and the time requisite for obtaining a copy of such order shall be excluded. 26. Place of assessment: Any person liable to pay tax under this Act shall ordinary he assessed by the assessing authority of the area in which he carries on a trade, or follows a profession or calling or is in employment 27. Power to exempt : The State Government may, by notification in the Official Gazette, either wholly or partially and subject to such condition as it may think fit to prescribe, exempt any person from the payment of tax under this Act, for any specified period or occasion or as regards any specified class of persons. 28. Power to make rules: (1) The State Government may make rules for carrying out the provisions of this Act. (2) Every rule made under this section shall be laid, as soon as may be after it is made, before the Mizoram.....

Companies Act, 1956 Section 169

Title: Calling of Extraordinary General Meeting on Requisition

State: Central

Year: 1956

.....be proposed as a special resolution, be deemed not to have duly convened the meeting if they do not give such notice thereof as is required by sub-section (2) of section 189. (7) A meeting called under sub-section (6) by the requisitionists or any of them (a) shall be called in the same manner, as nearly as possible, as that in which meetings are to be called by the Board; but (b) shall not be held after the expiration of three months from the date of the deposit of the requisition. Explanation.Nothing in clause (b) shall be deemed to prevent a meeting duly commenced before the expiry of the period of three months, aforesaid, from adjourning to some day after the expiry of that period. (8) Where two or more persons hold any shares or interest in a company jointly, a requisition, or a notice calling a meeting, signed by one or some only of them shall, for the purposes of this section, have the same force and effect as if it had been signed by all of them. (9) Any reasonable expenses incurred by the requisitionists by reason of the failure of the Board duly to call a meeting shall be repaid to the requisitionists by the company; and any sum so repaid shall be retained.....

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Schedule I

Title: Schedule

State: Karnataka

Year: 1976

.....Rs. 50 lakh Rs. 1800 per annum (f) Rs. 50 lakh or more Rs. 2500 per annum.] 1[10. Occupiers of factories as defined under the Factories Act, 1948, 2[x x x] Rs. 3[600] per annum] 3[11. Employers of establishments as defined under the Karnataka Shops and Commercial Establishments Act, 1961. Such employers of such establishments. (i) Where there are no employees Nil (ii) Where not more than 5 employees are employed Rs. 300 per annum (iii) Where more than 5, but not more than 10 employees are employed Rs. 600 per annum (iv) Where more than 10, but not more than 15 employees are employed Rs. 1200 per annum (v) Where 15 or more employees are employed Rs. 1,800 per annum] 12. Owners of oil pumps and service stations 4[Rs. 2,500] per annum 3[13 (a) (i) Licensed wholesale dealers of liqours other than toddy and arrack Rs. 2,500 per annum (ii) Licensed imported foreign liquor vendors other than those specified.....