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Home›State Acts›THE KERALA TAX ON EMPLOYMENT ACT, 1976›section 0

section 0

Preamble

The Kerala Tax on Employment Act 1976
Labour197633 sections
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Statutory text

THE KERALA TAX ON EMPLOYMENT ACT, 1976 (Act 14 OF 1976) CONTENTS

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Contents

33 matching sections

  1. 0Preamble
  2. 1Short title, extent and commencement.
  3. 2Definitions.
  4. 3Authorities.
  5. 4Charge of tax.
  6. 5Requisition on employers or their representatives to furnish list.
  7. 6Returns.
  8. 7Return after due date and amendment of return.
  9. 8Assessment.
  10. 9Power to assess in case of escape from assessment.
  11. 10Notice of demand.
  12. 11Recovery of tax.
  13. 12Mode of recovery.
  14. 13Appeals.
  15. 14Reference to District Court.
  16. 15Powers of revision of the District Collector.
  17. 16Rectificaiton of mistakes.
  18. 17Power to take evidence on oath, etc.
  19. 18Refunds.
  20. 19Limitation of claims for refund.
  21. 20Prosecutions.
  22. 21Offences by companies.
  23. 22Manner of service of notice.
  24. 23Liability of agents of companies, firms, associations, etc., to tax on employment.
  25. 24Statements, returns, etc., to be confidential.
  26. 25Computation of periods of limitation.
  27. 26Bar of jurisdiction.
  28. 27Power of assessing authority, etc., to call for information from local authorities.
  29. 28Removal of difficulties.
  30. 29Power to make rules.
  31. 30Establishment of Housing Fund and its utilisation.
  32. 31Repeal.
  33. ScheduleSchedule
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