Requisition on employers or their representatives to furnish list. - The

Secretary may by notice require any employer or head of office or the administrator or the manager of any public or Private office, hotel, boarding or lodging house, club, firm or a company. (a)to furnish, within specified time a list in writing containing the names of the employer and all persons who were employed or working in such office, hotel, boarding or lodging house, club, firm or company as officers, employees, interpreters, agents, suppliers or contractors along with a statement of the salary or income of such persons employed and (b)to furnish particulars in regard to any company of which such employer or head administrator or manager, as the case may be, is an agent.

205 D. Recovery of profession tax by employers. - Notwithstanding anything

contained in the foregoing provisions, every head of office, employer, manager, proprietor and any person in the administrative control of any office company, firm, undertaking, establishment or any institution, where persons are employed or engaged for salaries or wages, shall be bound to recover from any such person liable to profession tax, the profession tax due at the rate fixed by the village panchayat and pay over to the village panchayat as hereinafter provided. 205 E. Requisition to furnish name of Institutions etc. - (1) The Secretary shall during the month of April every year, by notice, require every head of office or person bound to recover profession tax under section 205D to furnish the names and addresses of the offices or institutions under his control within such time as may be specified in the notice. (2)Every head of office shall furnish to the Secretary the information required by him under sub-section (1) within such time as may be specified and he shall also furnish the name and designation of the head of office and shall intimate the secretary whenever there is a change to the head of office. (3)The Secretary shall immediately on receipt of the information furnished to him under sub section (1) register the name of offices or institutions in a register maintained for the purpose.