Kerala Tax on Employment Act, 1976
No: 14 Dated: Mar, 22 1976
Kerala Tax on Employment Act, 1976
(Act 14 of 1976)
An Act to provide for the levy of a tax on employment
Preamble. - Whereas it is expedient to provide for the levy of a tax on employment,
BE it enacted m the Twenty-seventh Year of the Republic of India as follows -
1. Short title, extent and commencement. - (1) This Act may be called the Kerala Tax on Employment Act, 1976.
(2) It extends to the whole of the State of Kerala.
(3) It shall come into force on such date as the Government may, by notification in the Gazette, appoint.
2. Definitions. - In this Act, unless the context otherwise requires,-
(a) "appellate authority" means an appellate authority appointed under section 3 ,
(b) the expressions "appoint", "appointment" , "lodging house", "residence" and "reside" shall have the meanings respectively assigned to them in the Kerala Municipalities Act, 1960 (14 of 1961),
(c) "assessee" means a person by whom the tax on employment or any other sum of money is payable under this Act and includes every person in respect of whom any proceeding under this Act has been taken for the assessment of the tax on employment payable by him ,
(d) "assessing authority" means the assessing authority appointed under section 3 ,
(e) "company" means a company as defined in section of the companies Act, 1956 (Central Act 1 of 1956), and includes a foreign company within the meaning of section 591 of that Act and a co-operative society registered or deemed to be registered under the law relating to co-operative societies for the time being in force, whether Its principal place of business is Situated in the State or not,
(f) "employment" includes self-employment,
(g) "local authority" means a municipal corporation or a municipal council or a township committee or a panchayat,
(h) "prescribed" means prescribed by rules made under this Act,
(i) "State" means the State of Kerala,
(j) the expression "transacts business" shall be deemed to include the doing of acts of business of whatever nature, whether isolated or not, such as soliciting, obtaining or trans-meeting orders or buying, making, manufacturing, exporting, importing, recovering, transmitting or otherwise dealing with goods,
(k) "year" means the financial year.