Bare Act Search Results

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

State: Tamil Nadu

Year: 1992

.....TAMIL NADU TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1992 THE TAMIL NADU TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1992 (ACT NO.24 OF 1992) [Received the assent of the Governor on the 12th June, 1992 and published in the Tamil Nadu Government Gazette Extraordinary No.355, dated 15th June,1992 at Page Nos. 91 to 105.] 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 follows :- 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. Notes Constitutional validity of the Act :- As per Entry 60, the relevant tax is only on professions, trades, callings and employments and not.....

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

State: Tripura

Year: 1997

.....PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS TAXATION ACT, 1997 THE TRIPURA PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS TAXATION ACT, 1997 An Act to provide for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto . Whereas it is expedient to provide for the levy and collection of tax on professions, trades, callings and employments for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto ; Lt is hereby enacted in the Forty-eight year of the Republic of India, by the Legislature of Tripura , as follows : 1. Short title, extent and commencement - (1)This Act may be called the Tripura professions, Trades, Callings and Employments Taxation Act, 1997 (2)It extends to the whole of Tripura. (3) It shall come into force on such date as may be appointed by the State Government by notification in the official Gazette. 2. In this Act, unless the context otherwise requires - (a) "Commissioner" means the Commissioner of Profession Tax appointed under Section 12 ;.....

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

State: Sikkim

Year: 2006

.....THE SIKKIM TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2006 THE SIKKIM TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2006 (ACT NO. 5 OF 2006) AN ACT to provide for the levy and collection of a tax on professions, trades, callings and employments for raising additional resources for the benefit of the State. Be it enacted by the Legislature of Sikkim in the Fifty-seventh Year of the Republic of India, as follows:- Short title, extent and commencement 1. (1) This Act may be called the Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006. (2) It extends to the whole of Sikkim. (3) (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Definitions 2. In this Act, unless the context otherwise requires;- (a) "Act" means the Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006; (b) "appointed day" means the date on which this Act comes into force; (c) "Commissioner" means the Commissioner of Profession Tax appointed under section 3 of the Act ; (d) "employee" means a person employed on salary or wages and includes- (i) a Government servant receiving.....

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.....

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 :-

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

State: Jharkhand

Year: 2011

.....TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2011 THE JHARKHAND TAX ON PROFESSIONS, TRADES, CALLINGS & EMPLOYMENTS ACT, 2011 [Act No. 2 of 2012] [21st January, 2012] PREAMBLE An Act to provide for the law of tax on professions, trades, callings and employments in the State of Jharkhand. WHEREAS, it is expedient to create a fund for the purpose of the benefit of the State towards welfare of the schedule tribes, schedule castes and weaker section of the State and as such to provide for the levy of tax on professions, trades, callings and employments; BE it enacted by the Legislature of the State of Jharkhand, in the Sixty Two year of the Republic of India as follows:- Section 1 - Short title, extent and commencement (1) This Act may be called the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011. (2) It extends to the whole of the State of Jharkhand. (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint. Section 2 - Definitions (1) In this Act, unless the context otherwise requires,- (a) "Appellate Authority" means the appellate.....

The Punjab Professions, Trades, Callings & Employments Taxation (Himachal Pradesh Repealing) Act, 1968 Complete Act

State: Himachal

Year: 1968

.....1st of April, 1967. 2. Repeal of Punjab Act, 7 of 1956. -The Punjab Professions, Trades, Callings and Employments Taxation Act, 1956, as in force in the areas transferred to Himachal Pradesh under section 5 of the Punjab Re-organisation Act, 1966, is hereby repealed. 3. Savings.-Therepeal of the Act under section 2 shall not affect,- (a) the previous operation of the said Act or anything duly done or suffered thereunder; or (b) any right, privilege, obligation or liability acquired, accrued or incurred under the said Act; or (c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the said Act; or (d) any investigation, legal proceedings or remedy in respect of any such right, privilege, obligation, liability, penalty, for-feiture or punishment as aforesaid, and ally such investigation, legal proceedings or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Act had not been repealed. Himachal Pradesh State Acts

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Section 2

Title: Definitions

State: Karnataka

Year: 1976

.....or under this Act; (c) "Bangalore Urban Agglomeration" means the area specified as such in Schedule I to the Urban Land (Ceiling and Regulation) Act, 1976 (Central Act 33 of 1976); (d) "Commissioner" means the Commissioner of Profession Tax appointed under section 14 and includes a2[Additional Commissioner] of Profession Tax (if any) appointed under that section : (e)2["Joint Commissioner"] means any person appointed to be a2[Joint Commissioner] of Profession Tax under section 14; (f) "employer", in relation to an employee earning any salary or wages on regular basis under him, means the person or the officer who is responsible for the disbursement of such salary or wages and includes the head of the office or any establishment as well as the manager or agent of the employer; (g) "month means a calender month; (h) "person" means any person who is engaged in any profession, trade, calling or employment in the State of Karnataka 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 who earns wages on a casual basis; 3[Explanation.--Every branch of a.....

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Section 3

Title: Levy and Charge of Tax

State: Karnataka

Year: 1976

.....Schedule : Provided that no tax shall be payable by persons1[x x x] who have attained sixty-five years of age. 2[Provided further that the levy and collection of tax from any person under this section shall be subject to the restriction specified in clause (2) of Article 276 of the Constitution.] 2[Provided further that, no tax shall be payable by a person in respect of any year if the period during which he exercises such profession or calling or is engaged in the trade or holds the appointment or is employed does not exceed one hundred and twenty days in that year.] _______________________________ 1. Omitted by Act 5 of 1996 w.e.f. 1.4.1996 2. Inserted by Act 26 of 1982 w.e.f. 27.7.1982

Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 Section 5

Title: Registration and Enrolment

State: Karnataka

Year: 1976

.....assessing authority shall mention in every certificate of enrolment, the amount of tax payable by the holder according to the Schedule and the date by which it shall be paid, and such certificate shall serve as a notice of demand for purposes of section 12. 2[(5) x x x] (6) Where an employer or a person liable to registration or enrolment has deliberately given false information in any application submitted under this section, the assessing authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding rupees one thousand. _______________________________ 1. Substituted by Act 18 of 1994 w.e.f. 1.4.1994. 2. Omitted by Act 18of 1994 w.e.f. 1.4.1994.