The Kerala Tax on Employment Act 1976
State Act of Kerala ยท Act 14 of 197631 provisions
The enactment
| Long title | An Act to provide for the levy of a tax on employment |
|---|---|
| Type | Act |
| Citation | Act 14 of 1976 |
| Year | 1976 |
| Jurisdiction | State of Kerala |
| Status | In force as published by the source |
| Provisions published | 31 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 Authorities
- Section 4 Charge of tax
- Section 5 Employer's liability to deduct and pay tax on employment on behalf of the employees
- Section 6 Registration and enrolment
- Section 7 Returns
- Section 8 Assessment of employers
- Section 9 Power to assess in case of escape from assessment
- Section 10 Payment and recovery of tax on employment
- Section 11 Mode of recovery
- Section 12 Penalty for non-payment of tax on employment
- Section 13 Appeals
- Section 14 Reference to District Court
- Section 15 Powers of revision of the District Collector
- Section 16 Rectification of mistakes
- Section 17 Power to take evidence on oath, etc
- Section 18 Refunds
- Section 19 Limitation of claims for refund
- Section 20 Prosecutions
- Section 21 Offences by companies
- Section 22 Manner of service of notice
- Section 23 Liability of agents of companies, firms, associations, etc., to tax on employment
- Section 24 Statements, returns etc., to be confidential
- Section 25 Computation of periods of limitation
- Section 26 Bar of jurisdiction
- Section 27 Power of assessing authority, etc., to call for information from local authorities
- Section 28 Removal of difficulties
- Section 29 Power to make rules
- Section 30 Establishment of Housing Fund and its utilisation
- Section 31 Repeal
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