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205. Collection of profession tax by employers
- Every head of office or employer in relation to an office or undertaking or institution where persons are employed for salaries or wages shall as soon as may be, on receipt of the bill or notice of demand of profession tax, serve such bill or notice on the employees and return the duplicate of such bill or notice to the secretary of the village panchayat concerned.
- Subject to such rules as may be prescribed, upon service of bill or notice of demand, the Head of office or employer shall, after the expiry of the period specified in the bill or notice, recover or collect the amount of profession tax shown in the bill or notice, by deduction or otherwise from the salaries or wages of the employees and remit it to the village panchayat in such manner as may be prescribed.
- Where the amount of profession tax covered by a bill or notice of demand is in after on account of default on the part of the Head of office or employer to collect and remit the same as required in this section such amount shall be recovered from such Head of Office or employer subject to such rules as may be prescribed as if it is an arrear due from him:
Provided that in the case of self-drawing officers, the Head of office or employer shall take such steps as may be prescribed for ensuring remittance by such self-drawing officers of the profession tax covered by the bill or notice.
