The State Government has amended the Gujarat State Profession, Trade, Business and Employment Tax Act-1976 with effect from 01.05.2008. Accordingly, a designated authority has been declared for the direct collection of business tax from the Enrollment Registration (EC) taxpayers and Employers (RC) taxpayers under the Professional Tax Act for the Municipal Area as per the new rates.
Registration and Enrollment:
The business tax has to be deducted from the salary of the employees working in their business and deposited with the Mahesana Municipal Corporation from the 1st to the 15th of every month. After the 15th of every month, interest is applicable on the RC taxpayers as per the regulations. The responsibility of deducting the business tax from the salary of the employees at the place of business and depositing it at the office of the Municipal Corporation lies with the business or employment organization for which it is responsible.
Every employer liable to pay tax under section 4 who is not a government officer shall obtain a registration certificate from the authority in the prescribed manner. Every person liable to pay tax under this Act, other than a person receiving salary or wages on which the employer is liable to pay tax, shall obtain a registration certificate from the prescribed authority in the prescribed manner. If any person or entity responsible for registration or enrollment knowingly furnishes false information in any application submitted under this section, the prescribed authority may impose on him a fine not exceeding Rs. 1000.
NOTE : As per the provisions of the Gujarat State Trade, Business and Employment Act, all outstanding penalties, interest and business tax arrears can be recovered as land revenue arrears.
| Class of Persons | Rate of tax per month (in ₹) |
|---|---|
| (A) Salary and Wages earners of the State Government, Central Government, Panchayats, Public Sector Undertakings of the State and the Central Government, and Grant-in-aid institutions, whose monthly salaries or wages are (i) Up to ₹12,000/- (ii) More than ₹12,000/- |
(i) Zero (ii) ₹200/- |
| (B) Salary and Wages earners other than those mentioned in sub-entry (A), whose monthly salaries or wages are (i) Up to ₹12,000/- (ii) More than ₹12,000/- |
(i) Zero (ii) ₹200/- |
| Explanation I: Where any salary or wages are payable according to any period other than a month, the monthly salary or wages shall, for the purpose of this entry, be reckoned on the basis of the actual amount of salary or wages paid or payable for a month. | |
| Explanation II: Where a person ceases to be a salary or wages earner before the end of any month, his liability to pay the tax for that month shall be proportionately reduced. | |
Department-wise Employee Directory of the Professional Tax Department of the Mahesana Municipal Corporation
| Name | Designation |
|---|---|
| Shri Devendrabhai K. Nayak | Tax Officer (Professional Tax) |