The Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992

1. (1) This Act may be called the Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992.
2. (2) It extends to the whole of the State of Tamil Nadu.
3. (3) It shall be deemed to have come into force on the 1st day of April

In this Act, unless the context otherwise requires,-

1. (1) "employer" in relation to an employee earning any salary on a regular basis under him means, the person or the officer who is responsible for disbursement of such salary and includes the head of the office or any establishment as well as the manager or agent of the employer;
2. (2) "employee" means a person employed on salary and includes,-
   • (a) a Government servant receiving pay from the revenues of the Central Government or State Government:
   • (b) a person in the service of a body, whether incorporated or not, which is owned or controlled by the Central Government or any State Government, where such body operates within the jurisdiction of a local authority even though its headquarters may be outside that local authority; and
   • (c) a person engaged in any employment by an employer, not covered by sub-clauses
   • (a) and (b);
3. (3) "executive authority" means the Commissioner or other functionary of the local authority concerned, who is vested with the general executive power under the Madras City Municipal Corporation Act, 1919, the Madurai City Municipal Corporation Act, 1971, the Coimbatore City Municipal Corporation Act, 1981 or under any law for the time being in force, of any other Municipal Corporation, or under the Tamil Nadu District Municipalities Act, 1920 or the Tamil Nadu Panchayats Act, 1958, the Mettur Township Act, 1940, the Courtallam Township Act, 1954, or the Bhavani Sagar Township Act, 1954 and includes any functionary who is vested with the general executive powers of a township constituted under the Tamil Nadu District Municipalities Act, 1920 or the Tamil Nadu Panchayats Act, 1958;
4. (4) "local authority" means-
   • (a) the Municipal Corporations of Madras, Madurai, Coimbatore or any Municipal Corporation constituted under any law for the time being in force;
   • (b) the Municipality constituted under the Tamil Nadu District Municipalities Act, 1920; or
   • (c) a panchayat constituted under the Tamil Nadu Panchayats Act, 1958; or
   • (d) a township committee constituted under the Tamil Nadu District Municipalities Act, 1920, the Courtallam Township Act, 1954 or the Bhavani Sagar Township Act, 1954 or the Tamil Nadu Panchayats Act, 1958;
5. (5) "month" means a calendar month;
6. (6) "person" means any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Tamil Nadu and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club or association, so engaged but does not include any person employed on a casual basis;
7. (7) "salary" includes pay or wage, dearness allowance and all other remuneration received by any person on regular basis, whether payable in cash or in kind, and also includes perquisites and profits in lieu of salary as in any form or gratuity;
8. (8) "Schedule" means the Schedule appended to this Act;
9. (9) "tax" means the tax on profession, trade, calling and employment levied under this Act;
10. (10) "year" means the financial year;

Levy of Tax. 3,

1. (1) There shall be levied and collected by every local authority a ta~x on prgfession, bade, calling and employment.
2. (2) Evew cornpan:. which transacts business within tho Limits of any IQ~ 4U-W for not le4 than Bixty days in the ,aggregate in any half year, and every person, who in any half year-
   • (a) ie engaged actively Or othhso h any p~fe&~rt, trade, dlina I or employment-
     • (i) within the limits of a local authority for not lcw than * dw in the wmate ; 04 P9

,(h) resides wi$&n the limits of a local authority for not less than

sixty days in the agmgate and i,q in receipt of my income from investments,

sball pay a half-yearly tax levied at such rates as deterniincd in

accordance with such procedure w may be prescribed, by the local authority which em11 not be less thaa the minimum and n-'l more than tho rriaxirnum specified in the Schedule..

1. (3) A person shall ba chargeable under the class appropriata t~ his aggregate income from all the sources specified in sub-section
2. (2) as being liable to the tax : Provided that, entry 21 in the Scheduls ,&,all apply only t;o such classesl of persons iw lnay be specified by the State Government by notification from time to time.
3. (4) Where a company or person provcs that ill or he ha9 paid :,he sum

rentla1 ~ct nlenls Actr, 1924, for the same half ycax to any locaJ authority or cantonment '' '' 1924. authority in the State of Tamil Nady, such compainy or kersorl shizll not Le ~jable, by reasMl merely of change of place of businew, excrcise o.f profession, trade, calling or employment, or residence, to p,ay tho tax to any other local

tiuthority or cantonment authority more than the difference llctween mch

rum nud the amount to which it or he is otherwise liable for: the. tax for the half year wuer $his Act.

1. (5) Nothing contained in thiEl section shall be deemed to render a person resides within the limits of any local authority or cantonment iyld

exercise8 his profession, trade, calling or employment or transacts business

117ithm the limits of amy other local authority or authorities or cantonment, linblc to tax for more tlian the higher of the apouts of the tax leviable by any one of

the local authorities or cantonment.

In such a, cme, the S?;ate Government shall apyortlon the tax between the local authorities incluhing cantonments in such manner as they may deem fib and the decision of the State - Government shall be final : ,

Governmen$ ahall be subject to the concurrence of the Central Government. '

1. (6) The ta.x leviable from a fim, association or joint Hindu family

may be levied on any adult member of the

firm, associabion or P~~milx. (7)

1. (a) If a cu,,,~any or person employs a servant or agent to repre it or him fdr the purpose of transacting b-inew within thc Emik of a

local authority, such conlpany or person shall be deemedl to transact business

ln au~h local aubhority and such servant orl agent shaU be liablt for the tax, iu respcct of the b~~siness ol: such company or person, whsther or not such scrrunt or agent has powes t~ make biding contract on Mas of such com- llany or person.

1. (b) TTheri. me comp:my or person is the agpt of another cornpaby or

The tax payable by any person earning a salary shall be

Registration and enrolment.

1. (1) Every employer (not being an officer of the State or Central Government) liable to pay tax under section 4 or under sub-section
2. (5) of section 11, shall obtain a certificate of registration from the executive authority in the prescribed manner.
3. (2) Every person liable to pay tax other than a person earning salary in respect of whom the tax is payable by his employer, shall obtain a certificate of enrolment from the executive authority in the prescribed manner.
4. (3) Notwithstanding anything contained in this section and in section 4, where a person is a citizen of India and is in the employments of any diplomatic or consular office or in the office of the trade commissioner of any foreign country situated within the limits of any local authority, such person shall obtain a certificate of enrolment under sub-section
5. (2) and pay the tax himself.
6. (4) Every employer or person required to obtain a certificate of registration under sub-section
7. (1) or a certificate of enrolment under sub-section (2), shall, within thirty days from the date of commencement of this Act or, if he was not engaged in any profession, trade, calling or employment on that date, within thirty days from the date of commencement of his profession, trade, calling or employment and, in respect of a person referred to in sub-section (2), who becomes liable to pay tax at a rate higher or lower than the one specified in his certificate of enrolment, within thirty days of his becoming liable to pay higher or lower tax, apply to the executive authority for a certificate of registration or enrolment, or a revised certificate of registration or enrolment, as the case may be, in the prescribed form and the executive authority shall, after making such inquiry as he may deem fit within, thirty days of the receipt of the application (which period in the first year of the commencement of this Act may be extended to ninety days), if the application is in order, grant him such certificate : Provided that, where on account of revision of rate of tax, the person liable to pay tax is required to pay tax at a rate higher or lower than the one mentioned in the certificate of enrolment, the rate of tax mentioned in such certificate shall be deemed to have been revised accordingly on the date of such revision of rate of tax as aforesaid ; and pending such person applying for a revised certificate of enrolment and grant of such certificate to him, such person shall, notwithstanding anything contained in this Act, be liable to pay tax at such revised rate.
8. (5) The executive authority shall specify, in every certificate of enrolment, the amount of tax payable by the holder of the certificate according to the Schedule and the date before which it shall be paid and such certificate shall, subject to the provisions of the proviso to sub-section (4), be deemed to be a notice of demand for the purpose of section 10.
9. (6) Where an employer or a person liable to registration or enrolment has willfully failed to apply for such registration or enrolment within the required time, the executive authority may, after giving him a reasonable opportunity of being heard, impose a penalty not exceeding rupees one hundred for each day of delay in case of an employer nsd not exficcding

(1) The executive authority, if satisfied that any return filed by any enlployer under sub-scction (3) of section 6 is correct ancl complete, shall accept the return. (2) The amount of tax due from any employer shall bc assesscd separately for each year cluring which he was lialle to pay tdx : Provided that, the executive authority may, subject to such conditiws as may be prescribed, assess the tas due filom any employer dvring any part of half year : Provicled further that, where a registered employer fails to file s return for any part of a. year, thc executive authority may, if he thinks fiw, assess the tax due from such employer sgarat~ly for different pa.fts of mr'h (3) Where an employer has failed to register under mb-qection (1)' of section 5 or has failed to file any return under mth.section (1) of section 6 within the time or if the return filed by him appears to the executive autho- rity to be incorrect or incomplete, the executive authoritv shaJl, after making wch cnquily as he condclers necessrtsy, detcmine the tax cli~e ancl assess tlle employer to the best of his judgment and issue a noticc of demand for the tax so assessed : Provided that before acl%.ssing the tax due, the executive authority shall give the employer ai reasonable opportunity of being heard. (4) The amount of tax so assemd shall be paid by the employer within

1. (1) The executive authority, if satisfied that any return filed by any employer under sub-section
2. (3) of section 6 is correct and complete, shall accept the return.
3. (2) The amount of tax due from any employer shall be assessed separately for each year during which he was liable to pay tax : Provided that, the executive authority may, subject to such conditions as may be prescribed, assess the tax due from any employer during any part of half year : Provided further that, where a registered employer fails to file a return for any part of a year, the executive authority may, if he thinks fit, assess the tax due from such employer separately for different parts of such year.
4. (3) Where an employer has failed to register under sub-section
5. (1) of section 5 or has failed to file any return under sub-section
6. (1) of section 6 within the time or if the return filed by him appears to the executive authority to be incorrect or incomplete, the executive authority shall, after making such enquiry as he considers necessary, determine the tax due and assess the employer to the best of his judgment and issue a notice of demand for the tax so assessed : Provided that before assessing the tax due, the executive authority shall give the employer a reasonable opportunity of being heard.
7. (4) The amount of tax so assessed shall be paid by the employer within

1. (1) The tax under this Act shall be paid in such manner as may be prescribed.
2. (2) The amount of tax due from an enrolled person as specified in his enrolment certificate shall be paid in respect of a person—
   • (a) who stands enrolled before the commencement of a half year or is enrolled on or before the 31st March and the 30th September of a year, before the 30th April and the 31st October of that year;
   • (b) who is enrolled after the 31st March and the 30th September of a year, within one month of the date of enrolment; and
   • (c) who is enrolled and the rate of tax at which he is liable to pay tax is revised, within one month of the date of such revision.

1. (1) Where, any employer, not being an officer of the State or Central Government, fails to pay the tax as required by or under this Act, he shall, without prejudice to any other consequence or liability, be deemed to be an assessee in default in respect of the tax.
2. (2) An employer deemed to be an assessee in default under sub-section
3. (1) shall be liable to pay simple interest on the amount of the tax payable by such employer for the period during which the tax remains unpaid.
4. (3) Where the amount of tax as assessed under section 7 or the amount of tax as found liable under section 15, is more than the amount of tax paid by the employer, then such employer shall be liable to pay simple interest on the amount of difference of tax at the rate and in the manner laid down in sub-section (2).
5. (4) Where an enrolled person fails to pay the tax, he shall be liable to pay interest at the rate and in the manner laid down in sub-section (2).

Where a registered employer or an enrolled person fails to make payment of the tax within the required time or date as specified in the notice of demand, the executive authority may, after giving him a reasonable opportunity of being heard, impose upon him a penalty not exceeding fifty per cent of the amount of tax due.

1. (1) Where an employer liable to pay tax under section 4 dies, his successor in office or the legal representative shall be liable to pay tax (including any penalty and interest) due from such employer, in the like manner and to the same extent as the deceased employer, whether such tax including any penalty and interest has been assessed before the death of the employer but has remained unpaid, or is assessed after the death of the employer. Explanation.-In this sub-section, the expression 'legal representative' shall have the same meaning as in clause
2. (31) of section 2 of the Code of Civil Procedure, 1908.
3. (2) Where an employer liable to pay tax under section 4 is a Hindu Undivided family and the joint family property is partitioned amongst the various members or group of members, each member or group of members shall be jointly and severally liable to pay the tax (including any penalty and interest) due from such employer up to the time of partition, whether such tax (including any penalty and interest) has been assessed before the partition but has remained unpaid, or is assessed after the partition.
4. (3) Where an employer liable to pay tax under section 4, is a firm, and the firm is dissolved, then, every person who was a partner shall jointly and severally be liable to pay the tax (including any penalty and interest) due from the employer firm up to the time of dissolution, whether such tax including any penalty and interest has been assessed before such dissolution but has remained unpaid, or is assessed after the dissolution.
5. (4) Where an employer liable to pay tax under section 4 transfers or otherwise disposes of his office or establishment or activity in whole or in part or effects any change in employment in consequence of which he is succeeded in the office or establishment or activity or part thereof, by any other person, as employer and the person succeeding the employer shall jointly and severally be liable to pay the tax (including any penalty and interest) due from the employer up to the time of such transfer, disposal or change, whether such tax (including any penalty and interest) has been assessed before such transfer, disposal or change but has remained unpaid or is assessed after such transfer, disposal or change.
6. (5) Where an employer liable to pay tax under section 4, is succeeded in the office or establishment or activity by any person in the manner specified in sub-section (4), the person succeeding the employer shall,-
   • (a) be liable to pay tax in respect of the period from the date of such succession; and
   • (b) within thirty days from the date of such succession, apply for a certificate of registration.

All arrears of tax, penalty and interest payable under this Act shall be recovered by the executive authority as an arrear of land revenue.

1. (1) The executive authority may, suo motu or on an application made at any time within two years from the date of any order or decision made or taken under this Act, rectify any error apparent on the face of the record: Provided that no such rectification which has the effect of enhancing an assessment or any penalty, shall be made unless the executive authority has given him a reasonable opportunity of being heard.
2. (2) Where such rectification has the effect of reducing an assessment or penalty, the executive authority shall refund such amount as may be due to the employer or to the enrolled person, as the case may be.
3. (3) Where any such rectification has the effect of enhancing assessment or penalty, the executive authority shall give the employer a revised notice of assessment or penalty and thereupon the provisions of this Act and the rules made thereunder shall apply as if such notice had been given in the first instance.
4. (5) The provisions of this Act relating to appeal shall apply to an order of rectification made under this section as they apply to the order in respect of which such order of rectification has been made.

The executive authority may, for the purposes of this Act, enter and search any premises where he has reason to believe that any profession, trade, calling or employment is being carried on or is being carried on in contravention of the provisions of this Act 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 be 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 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.

The executive authority shall, on application, refund to a person the amount of tax, penalty and interest, if any, paid by such person in excess of the amount due from him.

Penalty Save as otherwise provided in section 10, any employer or person who, without sufficient cause, fails to comply with any of the provisions of this Act or the rules made thereunder shall, on conviction, be punishable with fine not exceeding five thousand rupees and when the offence is a continuing one, with fine not exceeding fifty rupees for each day during which the offence continues.

1. (1) Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of and was responsible to the company for the conduct of the business of the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that, nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
2. (2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.—For the purpose of this section,—
   • (a) "company" means any body corporate and includes a firm or other association of individuals; and
   • (b) "director" in relation to a firm means a partner in the firm.

1. (1) The executive authority may, either before or after the institution of proceedings for any offence under this Act, accept from any person charged with such offence by way of composition of the offence,—
   • (a) where the offence consists of the failure to pay or the evasion of, any tax recoverable under this Act, in addition to the tax so recoverable, a sum of money not exceeding one thousand rupees or double the amount of the tax recoverable, whichever is greater; and
   • (b) in any other case, a sum of money not exceeding one thousand rupees.
2. (2) On payment of such sum of money and the tax, if any, recoverable under this Act, no prosecution for an offence under this Act shall be instituted in respect of the same facts on which a composition has been allowed under this section.

All authorities under this Act shall, for the purpose of this Act, have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 while trying a suit, in respect of enforcing the attendance of any person on oath or affirmation or for compelling the production of any document.

Save as otherwise provided in this Act, no order passed or proceeding taken by any authority or officer under this Act shall be called in question in any court, in any suit or application and no injunction shall be granted by any court in respect of any action taken or to be taken by such authority or officer in pursuance of any power conferred by or under this Act.

No suit, prosecution or other legal proceedings shall lie against any authority or person for anything which is in good faith done or intended to be done in pursuance of this Act or the rules made thereunder.

A. Power to amend Schedule.—(1) The State Government may, by notification, alter, amend or add to the Schedule or omit any of the entries specified in the Schedule.

1. (2) Where a notification has been issued under sub-section (1), there shall, unless the notification is in the meantime rescinded, be introduced in the Legislative Assembly, as soon as may be, but in any case during the next session of the Legislative Assembly following the date of the issue of the notification, a Bill on behalf of the State Government, to give effect to the alteration, amendment, addition or omission, as the case may be, made in the Schedule specified in the notification, and the notification shall cease to have effect when such Bill becomes law whether with or without modifications, but without prejudice to the validity of anything previously done thereunder: Provided that if the notification under sub-section
2. (1) is issued when the Legislative Assembly is in session, such a Bill shall be introduced in the Legislative Assembly during that session: Provided further that where for any reason a Bill as aforesaid does not become law within six months from the date of its introduction in the Legislative Assembly, the notification shall cease to have effect on the expiration of the said period of six months.
3. (3) All references made in this Act to the Schedule shall be considered as relating to the Schedule as for the time being amended in exercise of the powers conferred by this section.

1. (1) The State Government may make rules, to carry out the purposes of this Act.
2. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for—
   • (a) all matters expressly required or allowed by this Act to be prescribed;
   • (b) generally regulating the procedure to be followed and the forms to be adopted in the proceedings under this Act;
   • (c) the payment of fees payable in respect of any application or appeal to be made, forms to be supplied, certificate to be granted and also any applications for certified copies of documents filed and orders made under this Act. (3)
   • (a) All rules made under this Act and all orders made under section 32, shall be published in the Tamil Nadu Government Gazette and unless they are expressed to come into force on a particular day, shall come into force on the day on which they are so published.
   • (b) All notifications issued under this Act, shall, unless they are expressed to come into force on a particular day, come into force on the date on which they are published.
3. (4) Every rule made or every notification issued under this Act, and every order made under section 32, shall, as soon as possible, after it is made or issued, be placed on the table of the Legislative Assembly and if, before the expiry of the session in which it is so placed or the next session, the Assembly makes any modification in any such rule or notification or order or the Assembly decides that the rule or notification or order should not be made or issued, the rule or notification or order shall thereafter have effect only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule or notification or order.

Nothing contained in this Act shall apply to—

1. (b) physically disabled person with total disability in one or both the hands or legs, spastics, totally dumb or deaf persons or totally blind persons:

Power to override other laws Save as otherwise provided in this Act, the provisions of this Act in so far as they relate to the levy and collection of profession tax shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or any custom, usage or agreement or decree or order of a Court or other authority.

If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by an order published in the Tamil Nadu Government Gazette, make such provisions not inconsistent with the provisions of this Act as to them to be necessary or expedient for removing the difficulty: Provided that no such order shall be made after the expiry of a period of one year from the date of commencement of this Act.

(See section 3.) RATES OF TAX ON PROFESSIONS, CALLINGS AND EMPLOYMENTS. Serial number and class of persons. Rate of tax per half year. Minimum Maximum (1) (2) (3) Rs. Rs. 1. Salary and wage earners, whose monthly salaries or wages are- (i) Rs. 1,500 or more but less than Rs; 2,000 30 48 (ii) RS. 2,000 or more but less than Rs. 2,500 45 72 (iii) Rs. 2,500 or more but less than Rs. 3,000 72 120 (iv) Rs. 3,000 or more but less than Rs. 5,000 120 240 (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 or more but less than Rs. 15,000 600 900 (viii) Rs. 15.000 and above 900 990 2. (a) Legal practitioners including solicitors and notaries where the standing in the profession is- (i) Less than two years 50 100 (ii) Two years or more but less than five years 200 500 (iii) Five years or more 750 1,250 (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 where the standing in the profession is- (i) Less than two years 100 750 (ii) Two years or more but less than five years 500 1,250 (iii) Five years or more 750 1,250 (c) Practitioners of Ayurvedic, Homeopathic, Siddha and Unani Systems of medicine where the standing in the profession is- (i) Less than two years 50 100 (ii) Two years and more but less than five years 100 150 (iii) Five years or more 200 300 (d) Technical and professional consultants including architects, engineers, reinforced concrete consultants, plumbers, tax consultants, chartered accountants, actuaries and management consultants. 750 1,250 (e) Chief agents, principal agents, special agents, insurance agents and surveyors or loss assessors registered or licensed under the Insurance Act, 1938 (Central Act IV of 1938) 750 1,250 (f) Commission agents, dalals and brokers (other than estate brokers covered by any other entry elsewhere in this Schedule) 500 1,250 (g) All types of contractors (other than building contractor covered by any other entry elsewhere in this Schedule) 250 1,250 (h) Diamond dressers and diamond polishers 1,000 1,250 3. (a) Members of associations recognised under the Forward Contracts (Regulation) Act, 1952 (Central Act LXXIV of 1952) 1,000 1,250 (b) (i) Members, of stock exchange recognised under the Securities Contracts (Regulation) Act, 1956 (Central Act 42 of 1956) 1,000 1,250 (ii) Remisiers recognised by a stock exchange 500 1,250 4. Estate agents or brokers or building contractors 1,000 1,250 5. Directors (other than those nominated by Government) of companies registered under the Companies Act, 1956 (Central Act 1 of 1956) 1,000 1,250 6. (a) Book makers and trainers licensed by any competent race club, owners of race horses 1,000 1,250 (b) Jockeys licensed by the said club 500 1,250 7. Self employed persons in the motion picture industry as follows:- (a) Writers, cameraman, still photographers ... ... (b) Lyricists, directors, actors and actresses (excluding junior artists) play-back singers, recordists, editors ... ... (c) Junior artists, production managers, assistant directors, assistant cameraman, assistant recordists, assistant editors, musicians and dancers 1,000 1,250 8. Dealers registered under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act 1 of 1959) such dealers whose annual gross turnover of all sales or all purchases is- (i) Less than Rs. 50,000 ... ... (ii) Rs. 50,000 or more, but less than Rs. 1.00 lakh ... ... (iii) Rs. 1.00 lakh or more, but less than Rs. 2.00 lakhs ... ... (iv) More than Rs. 2.00 lakhs 1,000 1,250 9. Occupiers of factories as defined in the Factories Act, 1948 (Central Act LXIII of 1948); who are not dealers covered by entry 8 50 1,250 10. Employer of establishment as defined in the Tamil Nadu Shops and Establishments Act, 1947 (Tamil Nadu Act XXXVI of 1947) who are not dealers covered by entry 8, such employers of establishments- (i) Where there are no employees 50 200 (ii) Where not exceeding five are employed 100 750 (iii) Where more than five but not more than ten employees are employed 250 1,250 (iv) Where more than ten employees are employed 1,000 1,250 11. (i) Conductors of video parlours 500 1,250 (ii) Conductors of video cassette libraries 100 500 12. Owners or lessees of oil pumps and service stations 1,000 1,250 13. Licensed foreign liquor vendors and employers of residential hotels and theatres as defined in the Tamil Nadu Shops and Establishments Act, 1947 (Tamil Nadu Act XXXVI of 1947) 1,000 1,250 14. Holders of permits for transport vehicles granted under the Motor Vehicles Act, 1988 (Central Act 59 of 1988) which are used or adapted to be used for hire or reward where any such person holds permit or permits for any- Van, matador or cab- Upto 2 vehicles 250 750 More than 2 vehicles 500 1,250 Car or Taxi:- Upto 2 vehicles 100 500 More than two 200 750 3 wheeler (passenger or goods vehicles)- Upto 3 vehicles 100 500 More than 3 vehicles ... ... Lorry, truck or bus 1,000 1,250 15. Money-lenders licensed under the Tamil Nadu Money-lenders Act, 1957 (Tamil Nadu Act XXVI of 1957) 1,000 1,250 16. Individuals or institutions conducting chit funds under section 13 of the Tamil Nadu Chit Funds Act, 1961 (Tamil Nadu Act 24 of 1961) 1,000 1,250 17. Co-operative societies registered or deemed to be registered under the Tamil Nadu Co-operative Societies Act, 1981 (Tamil Nadu Act 3 of 1983) and engaged in any profession, trade or calling:- (i) State level societies and their branches 1,000 1,250 (ii) Co-operative sugar factories and spinning mills 1,000 1,250 (iii) District level societies and their branches 1,000 1,250 (iv) Urban banks 1,000 1,250 (v) Other cooperative societies but not of State or district level 250 750 18. Banking companies as defined in the Banking Regulation Act, 1949 (Central Act X of 1949) - (i) Scheduled banks and their branches 1,000 1,250 (ii) Other banks and their branches 1,000 1,250 19. Companies registered under the Companies Act, 1956 (Central Act 1 of 1956) and engaged in any profession, trade or calling 1,000 1,250 20. Each partner of a firm registered under the Indian Partnership Act, 1932 (Central Act IX of 1932) and engaged in any profession, trade or calling 1,000 1,250 21. Persons, other than those mentioned in any of the preceding entries, who are engaged in any profession, trade, calling or employment and in respect of whom a notification is issued under the proviso to section 3 (3). Notwithstanding anything contained in this Schedule when a person is covered by more than one entry in this Schedule the highest rate of tax specified under any one of those entries shall be applicable in his case.