Requisition on employers or their representatives to furnish list :~ The

Executive Officer may, by notice, require any employer or the head or Secretary or Manager of any public or private office, hotel, boarding house or club or of a firm or company—

1. (a) to furnish within a specified time a list in writing of the names of all persons employed by such employer or by such office, hotel, boarding house, club, firm or company as officers, servants, agents, suppliers or contractors with a statement of the salary or income of such employed persons, and
2. (b) to furnish particulars in regard to any company of which such employer, head, secretary or manager, as the case may be, is the agent. 1[195-A. Appeal against levy of profession tax :— (1) Any person who is served with a notice under Section 192 may, within thirty days from the date of such service, prefer an appeal against the demand made in the notice before the District Magistrate or such other authority as may be prescribed: Provided that no appeal shall be entertained unless the appellate authority is satisfied that the appellant has made payment of the tax so demanded. THE ORISSA MUNICIPAL ACT, 1950 ED)

¹ Inserted by the Orissa Act 16 of 1968, w.e.f. 01.08.1968.

1. (2) If as a result of the decision in the appeal the tax demanded from the appellant is set aside or reduced the amount paid by way of tax or, as the case may be, paid in excess shall be refunded to the appellant in the prescribed manner or adjusted towards the tax due from him in respect of any other period.] CHAPTER - XIV PUBLIC HEALTH, SAFETY AND CONVENIENCE