Power of Commissioner to call for information

(1) For the purpose of assessing the property tax, the authorised valuation officer or the Commissioner, as the case may be, may, by notice, call on the owner or occupier of any building or land to furnish him, within thirty days after the service of the notice, where the notice is served upon any State Government or a company and within seven days after such service in other cases, with returns of the rent payable for the land or building, the cost of erecting the building and the measurements of the land and with such other information as the authorised valuation officer or the Commissioner may require, and every owner and occupier on whom such notice is served shall be bound to comply with it and to make a true return to the best of his knowledge or belief.

1. (2) For the purpose aforesaid the authorised valuation officer or the Commissioner may enter, inspect, survey and measure such building or land, after giving twenty-four hours notice to the owner or occupier. The profession tax. *144. Profession tax.- (1) If the council by a resolution determines that profession tax shall be levied.-
   • (a) every company which, after the date specified in the notification published under section 120 transacts business in the municipality for not less than sixty days in the aggregate in any half-year; and
   • (b) every person, who after the said date, in any half-year exercises a profession, art or calling or transacts business or holds any appointment, public or private within the municipality for not less than sixty days in the aggregate, or outside the municipality but who resides in the municipality for not les than sixty days in the aggregate, or resides in the municipality for not less than sixty days in the aggregate and is in respect of any income from investments, shall pay a half-yearly tax not exceeding the rates specified in Schedule IV and assessed in such manner as may be prescribed.
2. (2) A person shall be chargeable under the class appropriate to his aggregate income from all the sources specified in sub-section (1) as being liable to the tax.
3. (3) If a company or person proves that it or he has paid the sum due on account of the profession tax levied under this Act or any other Act, for the same half-year to any municipality or local authority in the Union territory of Puducherry, such company or person shall not be liable, by reason merely of change of place of business, exercise of profession, art or calling, appointment or residence, to pay to any other municipality or local authority more than the difference between such sum and the amount to which it or he is otherwise liable for the profession tax for the half-year under this Act.
4. (4) (a) Nothing contained in this section shall be deemed to render a person who resides within the local limits of one local authority and exercises his profession, art or calling or transacts business or holds any appointment within the limits of any other local authority or authorities liable to profession tax for more than the higher of the amounts of the tax leviable by any of the local authorities.
   • (b) In such a case the Government shall apportion the tax between the local authorities in such manner as it deems fit and the decision of the Government shall be final.
     • • 145. Liability of members of firms, associations and joint Hindu families to profession tax.- The profession tax leviable on a firm, association or joint Hindu family may be levied on any adult member of the firm, association or family.
     • • 146. Liability of servants or agents to profession tax.- (1) If a company or person employs a servant or agent to represent it or him, for the purpose of transacting business in a municipality, such company or person shall be deemed to transact business in the municipality and such servant or agent shall be liable for the profession tax, in respect of the business of such company or person, whether or not such servant or agent has power to make binding contracts on behalf of such company or person.
5. (2) Where one company or person is the agent of another company or person, the former company or person shall not be liable separately to the profession tax, on the same income as that of the principal.
   • • 147. Service of notice on failure of payment of tax.- If the profession tax due from any company or person is not paid, the Commissioner shall cause a notice to be served on such company or person to pay it within fifteen days of the date of such service.
   • • 148. Statements, returns, etc., to be confidential.- All statements made, returns furnished or accounts or documents produced in connection with the assessment of profession tax by any company or person shall be treated as confidential and copies thereof shall not be granted to the public. The section came into force on the 1st day of August 1976 vide Extraordinary Gazette No.342, dated 29th July, 1976.
   • • 149. Owner or occupier to furnish list of persons liable to tax.- The Commissioner may, by notice, require the owner or occupier of any building or land and every secretary or manager of a hotel, boarding or lodging house, club, or residential chambers to furnish within a specified time a list in writing containing the names of all persons occupying such building, land, hotel, boarding or lodging house, club, or residential chambers and specifying the profession, art, calling or appointment of very such person and the rent, if any, paid by him and the period of such occupation.
   • • 150. Requisition on employers or their representatives to furnish list.- The Commissioner 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.-
   • (a) to furnish within a specified time a list in writing of the names and residential addresses of all persons employed by such employer or by such office, hotel, boarding-house, club, firm or company as officers, servants dub ashes, agents, suppliers, or contractors, with a statement of the salary or income of such employed persons, and
   • (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.