Keyword(s):
Lodging House, Residence and Reside, Assessee, Assessing Authority,
Company, Employer, Employment, Local Authority, State
HE KERALA TAX ON EMPLOYMENT ACT, 1976 [1]
(Act 14 of 1976)
An Act to provide for the levy of a tax on employment
Preamble.- WHEREAS it is expedient to provide for the levy of a tax on
employment ;
BE it enacted in the Twenty-seventh Year of the Republic of India as follows:-
1. Short title, extent and commencement (1) This Act may be called the Kerala
Tax on Employment Act, 1976.
(2) It extends to the whole of the State of Kerala .
(3) It shall come into force on such date as the Government may, by notification in
the Gazette, appoint.
2. Definitions .– In this Act, unless the context otherwise requires, _
(a) “appellate authority” means an appellate authority appointed under section 3 ;
(b) the expressions “appoint”, “appointment”, “lodging house”, “residence” and
“reside” shall have the meanings respectively assigned to them in the Kerala
Municipalities Act, 1960 (14 of 1961) ;
(c) “assessee” means a person by whom the tax on employment or any other sum
of money is payable under this Act and includes every person in respect of whom any
proceeding under this Act has been taken for the assessment of the tax on employment
payable by him ;
(d) “assessing authority” means the assessing authority appointed under section 3
;
(e) “company” means a company as defined in section 3 of the companies Act,
1956 (Central Act 1 of 1956), and includes a foreign company within the meaning of
section 591 of that Act and a co-operative society registered or deemed to be registered
under the law relating to co-operative societies for the time being in force, whether its
principal place of business is situated in the State or not ;
[2]. (ee) “employer” in relation to an employee earning any salary or wages under
him, means the person who is responsible for the disbursement of such salary or wages
and includes the head of office of an establishment as well as the manager or agent to the
employer;) (f) “employment” includes self-employment ;
(g) “local authority” means a municipal corporation or a municipal council or a
township committee or a panchayat ;
(h) “prescribed” means prescribed by rules made under this Act ;
(i) “State” means the State of Kerala ;
(j) the expression “transacts business” shall be deemed to include the doing of
acts of business of whatever nature, whether isolated or not, such as soliciting, obtaining
or transmitting orders or buying, making, manufacturing, exporting, importing,
recovering, transmitting or otherwise dealing with goods ;
(k) “year” means the financial year.
3. Authorities.- (1) The Government may, by notification in the Gazette, appoint
such officers as they think fit to be assessing authorities for the purpose of this Act and
may assign to them such local limits as the Government may think fit.
(2) The Government may, by notification in the Gazette, appoint such officers as
they think fit to be appellate authorities for the purposes of this Act and may assign to
them such local limits as the Government may think fit.
(3) All officers and other persons employed in the execution of this Act shall
observe and follow the orders, instructions and directions of the Board of
Revenue:Provided that no such orders, instructions or directions shall be given so as to
interfere with the discretion of the appellate authority in the exercise of its appellate
function.
4. Charge of tax.- (1) Subject to the other provisions contained in this Act, there
shall be charged on every person who exercises a profession, art or calling or transacts
business or holds any appointment, public or private, within the State, a half-yearly tax
(hereinafter referred to as tax on employment) at the rate specified in the Schedule.
Explanation.- A person shall be deemed to have exercised a profession, art or
calling or held an appointment within the State, if that person has an office or place of
employment within the State.
(2) A person shall be chargeable under the class appropriate to his aggregate
income from all the sources specified in sub-section (1) as being liable to the tax on
employment.
(3) Where, for the purpose of transacting business within the State, a person
hasan office or has an agent or firm to represent him, such person shall be deemed to
transact business within the State, whether or not such office, agent or firm has power tomake binding contracts on behalf of such person, and the person in charge of such office
or the agent or the firm, as the case may be, shall be liable to the tax payable by the first
mentioned person.
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