Tamil Nadu Tax on Professions, Trades, Callings and Employments (Amendment and Special Provision) Act, 1994*
| [Tamil Nadu Act No. 9 of 1994] | [3rd March, 1994] |
An Act further to amend the Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992
Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Forty-fourth, Year of the Republic of India as follows:-
* Received the assent of the Governor on the 3rd March, 1994 and published in the Tamil Nadu Government Gazette, Extraordinary.
1. Short title and commencement.- (1) This Act may be called the Tamil Nadu Tax on Professions, Trades, Callings and Employments (Amendment and Special Provision) Act, 1994.
(2) It shall be deemed to have come into force on the 1st day of April, 1992.
2. Amendment of section 6.- In section 5 of the Tamil Nadu Tax on Professions, Trades Callings and Employment Act, 1992 (hereinafter referred to as the principal Act), in sub-section (6), for the expression "a penalty not exceeding rupees one hundred for each day of delay in the case of an employer and not exceeding rupees twenty for each day of delay in the case of others" the expression "a penalty not exceeding rupees twenty for each day of delay in the case of an employer and not exceeding rupees five for each day of delay in the case of others" shall be substituted.
3. Amendment of section 19.- In section 6 of the principal Act, in sub-section (3), for the expression "not exceeding twenty-five rupees", the expression "not exceeding ten rupees" shall be substituted.
4. Substitution of section 21.- In section 19 of the principal Act, in sub-section (1), for the expression "The executive authority", the expression The executive authority other than the Commissioner of a municipal corporation with prior approval of the authority referred to in section 21, and the Commissioner of a municipal corporation shall be substituted.
5. Sub-section of section 21.- For section 21 of the principal Act, the following section shall be substituted, namely.-
21. Production and inspection of accounts and documents and search of premises.- (a) The Commissioner of a municipal corporation; or
(b) any executive authority other than a Commissioner of a municipal corporation, with the prior approval of,-
(i) in the case of municipalities and townships, constituted under the Tamil Nadu District Municipalities Act, 1920 (Tamil Nadu Act IV of 1920) and the ??? and Bhavanissgar Townships, the Director of Municipal Administration; and
(ii) in the case of panchayats and townships, constituted under the Tamil Nadu ??? Act, 1958 (Tamil Nadu Act XXXV of 1958), the Collector of the District concerned,
may inspect and search any ??? where any profession, trade calling or employment which is liable to tax under this Act is carried on or is suspected to be carried on and may cause production and examination of books, registers, accounts or documents relating thereto and may seize such books, registers, accounts or documents as may necessary:
Provided that, if the said authority removes from the said premises any book, register, account or document, he shall give to the person in charge of the place, a receipt describing the book, register, account or document so removed by him and retain the same only for so long as may be necessary for the purpose of examination thereof and in any case for a period not exceeding thirty days or such further period not exceeding sixty days as may be prescribed:
Provided further that in the case of a municipal corporation, the powers under this section may also be exercised by any officer other than the Commissioner of a municipal corporation, with the prior approval of the Commissioner concerned:
Provided also that no residential accommodation (not being a place of business-cum-residence) shall be entered into and searched except on the authority of a search warrant issued by a Magistrate having jurisdiction over the area, and all searches under this section shall, so far as may be, be made in accordance with the provisions of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974)."
6. Amendment of section 30.- In section 30 of the principal Act, after clause (a), the following clause shall be inserted, namely:-
"(aa) the members of the ??? Resarve Police Force to whom the Central Reserve Police Force Act, 1949 (Central Act LXVI of 1949), applies and serving in any part of this State;".
7. Amendment of Schedule.- In the Schedule to the principal Act,-
(1) for serial number 1 and the entries relating thereto, the following serial number and entries shall be substituted, namely:-
"1. Salary and wage earners, whose monthly salaries or wages are-
| Rs. | Rs. | |
| (i) Rs. 1,500 or more, but less than Rs. 2,000 | 24 | 42 |
| (ii) Rs. 2,000 or more, but less than Rs. 2,500 | 42 | 60 |
| (iii) Rs. 2,500 or more, out less than Rs. 3,000 | 60 | 108 |
| (iv) Rs. 3,000 or more, but less than Rs. 5,000 | 108 | 240 |
| (v) Rs. 5,000 or more, but less than Rs. 7,500 | 300 | 450 |
| (vi) Rs. 7,500 or more, but less than Rs. 10,000 | 450 | 600 |
| (vii) Rs. 10,000 of more, but less than Rs. 15,000 | 600 | 900 |
| (viii) Rs. 15,000 and above | 900 | 990 |
(2) after serial number 1 and the entries relating thereto, as so amended, the following serial number and the entries shall be inserted, namely-
"1-A. ??? (other ???) whose annual income in respect of income ??? is-
| Rs. | Rs. | ||
| (i) Rs. 20,000 or more, but less than Rs. 24,000 | 24 | 42 | |
| (ii) Rs. 24,000 or more, but less than Rs. 30,000. | .. | 42 | 60 |
| (iii) Rs. 30,000 or more, but less than Rs. 36,000 | .. | 60 | 108 |
| (iv) Rs. 8,000 or ??? Rs. 60,000 | 108 | 300 | |
| (v) Rs. 60,000 or more, but less than Rs. 90,000 | .. | 300 | 450 |
| (vi) Rs. 90,000 or more, but less than Rs. 1,20,000 | .. | 450 | 600 |
| (vii) Rs. 1,20,000 or more, but less than Rs. 1,80,000 | .. | 600 | 900 |
| (viii) Rs. 1,80,000 and above | .. … | 900 | 990" |
(3) in serial number 2, for items (a), (b), (c), (d) and (e) and the entries relating thereto, the following items and entries shall, respectively, be substituted, namely.-
"(a) Legal practitioners including solicitors and notaries whose standing in the profession is-
| (i) Less than two years | .. | .. | .. | 30 | 90 |
| (ii) Two years or more, but less than five years | .. | .. | 90 | 300 | |
| (iii) Five years or more, but less than ten years | .. | .. | 300 | 600 | |
| (iv) Ten years or more | .. | .. | 600 | 900 |
(b) Medical practitioners including medical consultants (other than practitioners of Ayurvedic, Homeopathic, Siddha and Unani systems of medicine), dentists, radiologists, pathologists and persons engaged in other similar professions or callings of a paramedical nature whose standing in the profession is-
| (i) Less than two years | .. | .. | .. | 90 | 270 |
| (ii) Two years or more, but less than five years | .. | .. | 270 | 540 | |
| (iii) Five years or more, but less than ten years | .. | .. | 540 | 660 | |
| (iv) Ten years or more | .. | .. | .. | 660 | 960 |
(c) Practitioners of Ayurvedic, Homeopathic Siddha and Unani Systems of medicine whose standing in the profession is-
| (i) Less than two years | .. | .. | .. | 30 | 90 |
| (ii) Two years or more, but less than five years | .. | .. | 90 | 120 | |
| (iii) Five years or more | .. | .. | .. | 120 | 240 |
(d) Technical and professional consultants including architects, engineers, reinforced cement concrete consultants, tax consultants chartered accountants, actuaries and management consultants whose standing in the profession is-
| (i) Less than two years | .. | .. | .. | 120 | 240 |
| (ii) Two years or more, but less than five years | .. | .. | 240 | 480 | |
| (iii) Five years or more, but less than ten years | .. | .. | 480 | 720 | |
| (iv) Ten years or more | .. | .. | .. | 720 | 1,020 |
(e) Chief agents, principal agents, special agents, insurance agents, surveyors or loss assessors registered or licenced under the Insurance Act, 1938 (Central Act IV of 1938) and whose standing in the profession is-
| (i) Less than two years | .. | .. | .. | 120 | 240 |
| (ii) Two years or more but less than five years | .. | .. | 240 | 480 | |
| (iii) Five years or more, but, less than ten years | .. | .. | 480 | 720 | |
| (iv) Ten years or more | .. | .. | 720 | 1,020 |
(4) for serial number 5 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:-
(5) Directors (other, than those nominated, by Government) of companies registered under the Companies Act, 1956 (Central Act 1 of 1956) and who are-
| (i) Part time Directors | .. | .. | .. | 240 | 480 |
| (ii) Whole time Directors | .. | .. | .. | 960 | 1,020" |
(5) in serial number 7, against item (c), in the entries in columns (2) and (3), for the figures "1000" and "1250", the figures "300" and "720" shall, respectively be substituted.
(6) for serial number 8 and the entries relating thereto, t;he, following serial number and the entries shall be substituted, namely:-
"8. Dealers registered under the Tamil Nadu, General sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) and whose annual gross turnover of all sales or all purchases is:-
| (i) Less than Rs. 1,00,000 | .. | 60 | 90 | ||
| (ii) Rs. 1,00,000 or more, but less than Rs. 2,00,000 | .. | 90 | 120 | ||
| (iii) Rs. 2,00,000 or more, but less than Rs. 3,00,000 | .. | 120 | 240 | ||
| (iv) Rs. 3,00,000 or more, but less than Rs. 5,00,000 | .. | 240 | 300 | ||
| (v) Rs. 5,00,000 or more, but less than Rs. 7,50,000 | .. | 300 | 360 | ||
| (vi) Rs. 7,50,000 or more, but less than Rs. 10,00,000 | 360 | 600 | |||
| (vii) Rs. 10,00,000 or more, but less than Rs. 15,00,000 | 600 | 720 | |||
| (viii) Rs. 15,00,000 or more, but less than Rs. 20,00,000 | 720 | 840 | |||
| (ix) Rs. 20,00,000 or more | .. | .. | .. | 840 | 1,020" |
(7) in serial number 14, for the entry "Lorry, truck or bus" in column (1) and the envies relating thereto in columns (2) and (3), the following entries shall, respectively, be substituted, namely:-
"Lorry truck or bus.-
| (i) one vehicle | .. | .. | 300 | 430 | ||
| (ii) more than one vehicle and upto three vehicles | .. | 480 | 720 | |||
| (iii) more than three vehicles | .. | .. | .. | .. | 720 | 1,020" |
(8) for serial number 20 and the entries relating thereto, the following serial number and the entries shall be substituted, namely:-
"20.-A partnership firm engaged in any profession, trade or calling 840. 960"
(9) after serial number 20 and the entries relating thereto, the following serial number and the entire shall be inserted, namely:-
"20 A. Pawn Brokers licenced under the Tamil Nadu Pawn
| Brokers Act, 1943 (Tamil Nadu Act XXIII of 1943) | 840 | 1,020" |
(10) in the entries in column (3), for the figures "1250" whatever they ocure the figures "1020" shall be substituted
8. Penalty under principal Act not to be levied in certain cases.- Notwithstanding anything contained in sub-sections (6) and (7) of section 5 or sub-section (3) of section 6 or section 10 or section 23 of the principal Act, no penalty shall be levied by the executive authority for the period commencing on and from the 1st April, 1992 and ending with the date of publication of the Tamil Nadu Tax on Professions, Trades, Callings and Employments (Amendment and Special Provision) Act, 1994 (hereafter referred to as the said Act) in the Tamil Nadu Government Gazette, on any person in respect of whom the tax has been reduced under the principal Act, as amended by the said Act if the tax payable by such person under the principal Act as amended by the said Act for the said period has been duly paid within such time as may be notified by the State Government in this behalf.