Keyword(s):
Employee, Employer, Executive Authority, Local Authority, Person, Tax
An Act to consolidate and to provide for the Zevy ancE collection of tax on
professions, tracks, callings and employments in this, State.
14711EftEASit iq expedient to provide for the levy and collection of a tax on
professions trades, dhgsand employments ;
BX it enacted by the Legislative Assembly of the State of Tamil Nabin the
Forty-third Yeof the Republic of India as followq :-
and comence
me
- (1) This Act may be called the Tamil Nadu Tws on Profqio~Tqades, short ti& extent
(2) It extends to the whole of the State of Tamil Nadu.
(3) It &all be deemed to have comer into force oq the 1st day of April
.-
Callings and Employments Act, 1992. - In this A&, unless the context othorwisle req– :! . Ik5dti0119. (1)” employer” in ration to an employee earning any Maay on a regular basis undw him means, the person or the officq who is responsi’hle for disbuwement of such saPltry and includeq the head of the oBca or any estalslishii~zntas well a9 the manager or agent of the employd ; (2) “employee ” means a person employe4 od salary snd includes,’- (a) a Government servant receiving pay from thq revenues of the Central Government oA State Governmen :
(b) a person in the service of a body, whether incorpo~rated!or not,
is owned or controlled by tho Central Governmenq or any State Qovem-
ment, ~,~hcresuch body operates within the jurisdictibn of a local authority
even though ilq headquaera may be outside that local authority ;and
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(8) a peyson engaged in any employment by:@ employer, nut covered
by sub-clauses (a) and (b) ;
‘aecutive authority ” means the Comlnissioner or other func-
the local authorityry.concerned, who is vested with the general exe
uncler the Madras City Munjcipal Co~.poration,Act, 1919, the
ity Municipal C’oiporation A@, 1971, the Coimbatore City &hi-
ration Act, 1981 or under any la~vfor the time kina in force,
an? otlk Municipal Corporation, ,r under the Tamil Nadu
nicipalities Act, 192% or the TaGnil Nadu Panchayats Ad, 1958,
the Mettur Township Act, 1940, the Courtallam Township Act, 1954, or the
Ehavanisager Township Act, 1954 and includes any funch3- wfro is
the general executive powem of a towmhiy constituted under
adu District Municipalities Act,, 1920 or the Timil Nadu PanchayaB
A Group IV-2 Ex.(335)-2a(4) “local authority ” meana-
(a) the Mddpal Corporations of Madras, Mdurai) coimbatorc or
a,ny Municipal Corporation constituted under any law for the *ime
being in force:
&lunicipali$ieqAct, 1920 ;or
(o) a p~chayatconstituted under the Tamil Nadu Pfincha~ats
,
Act, 1968;or
(d) a townqhip cornmitteel constituted under the ~axllilNadu Dis-
Courtallam Township Act, 1954 or $he Bhavani Sagar Township Act, 1954 or
tile Tamil Nadu Panchayab Act, 1958;
(5) “mon,h ” mpam a calendar month ;
(6) “person ” meam any person who is engaged qlctively or othenviw
in any profdon, trade, digor employment in the State of Tamil Naciu
and includes a Hindu undivided family, Arm, company, corporaltion or other
corporate bod% any society, club or miation, so engaged but does not
\
include ,any perspn employed on a casual baisig;
(7) salary ” includes pay or wage, dearness allowmce and all other
remuneration received by any pcrson on regular basis, whether payable in
cash oa in kind, and also includes perquiGtes and profits in lieu of salary as
in any form or gratuity ;
(8) “Schedule ” means the Schedule appended to this Act ;
(9) tax” means the tax on profession, trade, calling and employ-
ment levied under this Act ;
;(lo)” yw” means the financial year,
Levy of Tax. 3, (1) There shall be levied and collected by every local authority a
ta~xon prgfession, bade, calling and employment.
(2) Evew cornpan:. which transacts business within tho Limits of any
IQ4U-W~ for not le4 than Bixty days in the ,aggregate in any half year,
and every person, who in any half year-
(a) ie engaged actively Or othhso hany p~fe&~rt, trade, dlina
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(i) within the limits of a local authority for not lcw than *
I or employment-
dwin the wmate ;04.
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