(1) Every employer registered under the Act shall furnish a monthly return in Form VII on or before the last day of every month showing therein the salaries and wages paid by him in respect of the month immediately preceding that month and the amount of tax deducted by him from the salaries and wages.
(2) Before any registered employer furnishes the return required by sub rule (1) he shall pay into the appropriate Government Treasury the full amount of tax due according to the return. In making the payment chailans shall be filled up in quarduplicate. One copy of such challan shall be retained by the appro priate Government Treasury, one copy shall be sent to the prescribed authority and the other two copies shall be returned to the registered employer duly signed and sealed as proof of payment. The return shall be accompanied by one copy of tlie challan and the other copy shall be retained by the registered employer.
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(3) The employer required to pay any amount of tax, penalty, interest or composition money under the provisions of the Act other than the amount payable as per return under sub-rule (1) shall credit the same in the appropriate treasury in the manner as prescribed in sub rule (2).
.........(4) Notwithstanding anything contained in sub-rule (1), a registered employer may, upon his applying to the prescribed authority in Form VIII for permission to furnish quarterly, half-yearly, or annual returns, be permitted to furnish such return subject to the following conditions ;
(a) that the employer shall pay into tire treasury within thirty days of the commence ment of the period comprising the quarter, half-year or, the year, as the case may be, to be covered by the return an amount equivalent to the tax payable at the rates specified in column 3 of the Schedule to the Acton account of salary and wages that he may pay to his employees for the said period ;
(b) that the return in Form VII shall show the salary and wages paid by the employer in respect of the period comprising the quarter, half-year or year, as the case may be and shall be furnished before the last date of the month following the said period. If the tax payable according to the return is more than the tax paid in advance under clause (a) the employer shall pay the balance due before furnishing the return in the manner laid do.vn in sub-rule (2) ;
(c) that if the amount of tax paid in advance under clause (a) is grater then the amount payable according to the return, than the employer shall furnish the return showing the amount paid in excess ;
(d) that the employer shall deduct the amount of tax from the salary or wages of his employees only when he pays the same to them ;
(e) that if the employer commits any breach of any of the foregoing conditions, the prescribed authority may, after giving the employer reasonable opportunity of being heard, cancel the permission granted under this rule and the employer shall thereafter furnish the returns in accordance with the provi sions of sub-rulle (1).
5. Notwithstanding anything contained in sub-rule (1) and (2), a registered employer having more than one place of work under the jurisdiction of diffeient authorities may, upon his applying to the Commissioner be permitted to furnish a consolidated return and pay taxes from his principal place of work in respect of all the places of work for which separate certificates of registration under rule 3 have been obtained by such employer subject to the following conditions:
(a) that the complete records of disbursement of salaries and wages in respect of all the places of work for which separate certificates of registration have been obtained are maintained in the principal place of work.
(b) that the return in Form VII shall accompany a complete list of all places of work with their respective registration number ;
(c) that if the employer fails to comply with the provisions of the Act, the permission granted may be revoked by the Commissioner after giving the 6 employer a reasonable opportunity of being heard. On such revocation, the employer shall be required to furnish return from all the places of work in respect of which separate certificates of registration have been granted and pay taxes in accordance with the provisions of sub-rules (1) and (2).
(6) The Commissioner in granting peri-mission to the registered employer under sub-rule (5) shall keep the different prescribed authorities having jurisdiction over the place of work of such employer informed of the fact that permission has been granted to the employer to file a consolidated return and to pay taxes from his principal place of work and thereupon each prescribed authority shall keep an appropriate note in the file of the employer registered in his jurisdiction.
(7) All proceedings in respect of registered employer furnishing consolidated return under sub-rule (5) shall stand transferred to the prescribed authority having jurisdiction over the principal place of work of the employer from the authorities having jurisdiction over the places of work granting certificates of registration under rule 3
Explanation : In this rule "Commissioner” includes an Additional Commissioner of Profession Tax appointed under sub-section (2) of section 12.