Chhattisgarh Vritti Kar Adhiniyam, 1995

{
    "id": 16069,
    "slug": "chhattisgarh-vritti-kar-adhiniyam-1995",
    "title": "Chhattisgarh Vritti Kar Adhiniyam, 1995",
    "short_title": "Chhattisgarh Vritti Kar Adhiniyam, 1995",
    "act_number": "(No. 16 of 1995)",
    "act_year": 1995,
    "act_type": "STATE",
    "location": "Chhattisgarh",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Chhattisgarh Vritti Kar Adhiniyam, 1995",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extent and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) Profession Tax Appellate Authority means an officer of the rank of an Appellate Deputy Commissioner or Additional Appellate Deputy Commissioner of Commercial Tax appointed under Section 3 of the [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] as may, by notification, be authorised by the State Government to perform such functions of the Profession Tax Appellate Authority under this Act as may be specified in the said notification;\n(b) [ Profession Tax Assessing Authority means such officer not below the rank of an Assistant Commercial Tax Officer appointed under Section 3 of the [Chhattisgarh Value Added Tax Act, 2005 (No. 2 of 2005)] , as may, by Notification, be authorised by the State Government to perform such functions of the Profession Tax Assessing Authority under this Act as may be specified in the said notification.]\n(c) Employee means a person employed on [salary or wage] and includes -\n(i) A Government servant receiving pay from the revenues of the Central Government or any State Government or the Railway Fund;\n(ii) 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 the body operates in any part of the State, even through its headquarters may be outside the State;\n(iii) A person engaged in any employment of an employer not covered by items (i) and (ii) above;\n(d) Employer in relation to an employee earning any [salary or wage] on regular basis under him means the person or the officer who is responsible for disbursement of such [salary or wage] and includes the head of the office or an establishment as well as the manager or agent of the employer;\n(e) Income means:\n(i) Profits and gains;\n(ii) Dividends and interests;\n(iii) The value of any benefit or perquisite, whether convertible into money or not, obtained from a company either by a director or a person who has a substantial interest in the company, and any sum paid by any such company in respect of any obligations, Which, but for such payment would have been payable by the director or other person aforesaid, accruing or arising to a person within the State from any profession, trade or calling other than agriculture.\n(f) Person means any person who is engaged in any profession, trade, calling or employment in the State of Chhattisgarh 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 who earns [salary or wage] on casual basis;\n(g) Previous year means twelve months expiring on 31st March immediately preceding the year itl respect of which assessment is to be made;\n[(h) Salary or Wages includes pay. dearness allowance and all other remunerations including allowances received by any person on a regular basis whether payable in cash or kind and also includes perquisites and profits in lieu of salary as defined in Section 17 of the Income Tax Acl1961 (No.43 of 1961) but does not include bonus in any form and on any account. gratuity and pension]\n(i) Schedule means the Schedule appended to this Act;\n(j) Tax means tax payable under this Act;\n(k) Year means the financial year.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Levy and collection of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Employer's liability to deduct and pay tax on behalf of employees.",
            "chapter": null,
            "content": "(a) is also covered by one or more entries other than entry 1 of the Schedule and the rate of tax in any such other entry is more than the rate of tax under entry 1 of the said Schedule,\n(b) is simultaneously in employment of more than one employer,",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Computation of Income.",
            "chapter": null,
            "content": "(i) [Salary or wage] of other persons engaged by him in the profession or calling;\n(ii) Rent in respect of the building to house the business as well as rent on account of machinery furniture and other similar goods taken on lease or hire;\n(iii) All kinds of taxes;\n(iv) Repairs and renewals of immovable property let out on rent subject to a maximum of 6.25 per cent of the annual rental value;\n(v) Interest on borrowed capital;\n(vi) Repairs of the building and rents of the premises where the business is carried on;\n(vii) Electric charges in respect of business premises where the business is carried on;\n(viii) Such other deductions as may be prescribed.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "6",
            "title": "6. Power to exempt.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "7",
            "title": "7. Taxing Authority.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "8",
            "title": "8. Registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "9",
            "title": "9. Returns to be furnished by employers.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "10",
            "title": "10. Returns to be furnished by other registered persons.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "11",
            "title": "11. Assessment of tax.",
            "chapter": null,
            "content": "(b) The Profession Tax Assessing Authority shall, on the date specified in the notice or as soon as may be afterwards, on examination of accounts and papers, assess the amount of tax payable by the employer or person.\n(c) If the employer or person fails to comply with the terms of the notice or if in the opinion of the Profession Tax Assessing Authority the accounts and papers are incorrect or incomplete or unreliable, the said authority shall, after such enquiry as it deems fit. or otherwise assess the tax due to the best of its judgement.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "12",
            "title": "12. Payment of tax.",
            "chapter": null,
            "content": "(a) in respect of a person registered before the commencement\n\t\t\t\tof a year or registered on or before 31st August of a year.\nBefore 30th September of the year.\n(b) in respect of a person who is registered after 31st August\n\t\t\t\tof a year\nWithin thirty days of the date of registration.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "13",
            "title": "13. Penalty for non payment of tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "14",
            "title": "14. Notice of demand.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "15",
            "title": "15. Recovery as arrears of land revenue.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "16",
            "title": "16. Assessment or re-assessment of tax on employers and persons escaping assessment.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "17",
            "title": "17. Appeal.",
            "chapter": null,
            "content": "(i) Confirm, annul, reduce, enhance or otherwise modify the assessment or penalty;\nOr\n(ii) Set aside the assessment or penalty and .direct the Profession Tax Assessing Authority this made the assessment or imposed the penalty, to pass a fresh order after further enquiry..",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "18",
            "title": "18. Revision.",
            "chapter": null,
            "content": "[18A. Correction of clerical or arithmetical error.\n(i) On his own motion at any time within one calendar year from the date of any order passed by him; or\n(ii) On an application made by a person or employer within one calendar year from the date of receipt of such application. Rectify such order for correcting any clerical or arithmetical error:",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "19",
            "title": "19. Accounts.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "20",
            "title": "20. Production and inspection of accounts and documents and search of premises.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        },
        {
            "number": "21",
            "title": "21. Refunds.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "22",
            "title": "22. Power under Code of Civil Procedure.",
            "chapter": null,
            "content": "(a) Enforcing the attendance of and examining any person on oath or affirmation;\n(b) Compelling the production of any document; and\n(c) Passing such interim orders as may be necessary in the ends of justice;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 21
        },
        {
            "number": "23",
            "title": "23. Offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 22
        },
        {
            "number": "24",
            "title": "24. Offences by companies.",
            "chapter": null,
            "content": "(a) Company means any body corporate and includes a firm or other association of individuals; and\n(b) Director in relation to a firm, means a partner of the firm.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 23
        },
        {
            "number": "25",
            "title": "25. Power to compound offences.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 24
        },
        {
            "number": "26",
            "title": "26. Bar of prosecution where penalty imposed.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 25
        },
        {
            "number": "27",
            "title": "27. Protection against suits or other proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 26
        },
        {
            "number": "28",
            "title": "28. Power to make rules.",
            "chapter": null,
            "content": "(a) (i) the manner in which tax shall be deducted by an employer under Section 4 from the [salary or wage] of his employees;\n(ii) The manner in which liability to deduct tax on behalf of employees shall be discharged, where the employer is an officer of the Central Government or a State Government, under Section 4;\n(b) The manner and Form in which certificate of registration shall be obtained under sub-section (1) and (2) of Section 8;\n(c) The Form in which, the period for which and the date by which returns shall be furnished by employers under Section 9;\n(d) the Form in which return shall be furnished under sub-section (1) of Section 10;\n(e) the Form in which notice shall be served on an employer and person under Section 11;\n(f) The manner in which tax, penalty or any other amount payable under the Act shall be paid;\n(g) The Form of notice to be served or issued under Section 14 or Section 16. Respectively;\n(h) The manner in which an appeal shall be preferred under sub-section (1) of Section 17;\n[(h-1) The period and the form in which application for revision shall be preferred under sub-section (1) of Section 18;]\n(i) Restrictions and conditions subject to which the Commissioner Profession Tax may delegate his powers under sub-section (2) of Section 20;\n(j) The manner in which refund shall be made or adjusted under Section 21;\n(k) The authority for sanctioning prosecution under Section 23;\n(l) The conditions subject to which offences may be compounded under Section 25;\n(m) All matters which are expressly required to be prescribed under this Act.\nSchedule\n( See Section 3)\nSchedule of Rates of Tax on Professions, Trades, Callings and Employments\nSchedule of Rates of Tax on Professions, Trades, Callings and Employments\nS.No.\nS.No.\nClass of Persons\nClass of Persons\nRate of tax per annum\nRate of tax per annum\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n[1.\nPersons in employment whose annual salary or\n wage -\n(i) Does not exceed Rs. 1,00,000\nNil\n(ii) Exceeds Rs. 1,00,000 but does not exceed\nRs.1560 (Rs. 130 per Rs. 1.50.000 month)\n(iii) Exceeds Rs. 1.50.000 but does not exceed\nRs.1800 (Rs. 150 per Rs. 2.00.000 month)\n(iv) Exceed Rs. 2.00,000 but does not exceed\nRs.2400 (Rs. 200 per Rs. 2.50.000 month)\n(v) Exceeds Rs. 2.50.000 Rs.2500\n(Rs. 208 per month for eleven month & Rs.\n 212 for twelfth month]\nExplanation -For the purpose of this\n entry where a person ceases to be in employment before the end\n of any year liability to pay the tax for that period shall be\n proportionately reduced.\n2.\nWhere the standing in profession or calling of:\n(a) Legal practitioners including solicitors\n and notary public.\n(b) Medical Practitioners including Medical\n consultants and dentists,\n(c) Technical and Professional consultants\n including Architects, Engineers, R.C.C. consultants, Plumbers,\n Tax Consultants, Chartered Accountants, Actuaries and Management\n Consultants.\n(d) Chief Agents, Principal Agents. Special\n Agents, Insurance Agents. Surveyors or Loss Assessors Licensed\n under the Insurance Act, 1938 (4 of 1938).\n(e) All contractors.\n(f) Commission Agents, Dalals and Brokers other\n than Estate workers.\n[(i) less than two years\nNil\n(ii) two years or more but less than five years\nRs. 1,000\n(iii) five years or more but less than ten\n years\nRs. 1,500\n(iv) ten years or more\nRs. 2500]\n3.\n(i) Members of Associations recognised under\n the Rs. 2500 Forward Contracts (Regulation) Act. 1952 (74. of\n 1952)\n(ii) Members of stock exchanges recognised\n under Rs. 2500 the Securities Contracts (Regulation) Act, 1956\n (42 of 1956)\n(iii) Estate agents and brokers:\n(a) In a place having a population of less than\n 50,000\nRs. 1,000\n(b) In a place having a population of 50.000\n but less than 1,00,000\nRs. 1,500\n(c) In a place having a population of 1,00,000\n and above\nRs. 2,500\n(iv) Whole time Directors (other than those\n nominated Rs. 2500 by Government) of companies registered under\n the Companies Act. 1956 (1 of 1956)\n(v) Remisiers recognised by stock exchange\nRs. 2,500\n(vi) All liquor licensees\nRs. 2,500\n(vii) Employers of theatres as defined in the\n Chhattisgarh Shops and Establishments Act. 1958 (25 of 1958)\nRs. 2,500\n(viii) (a) Owners of on pumps with service\n stations and where any such oil pumps is leased, the lessee\n thereof\nRs. 2,500\n(b) Owners of oil pumps: without service\n stations and where any such pump is leased, the lessee thereof\nRs. 1,500\n(c) Owners of service stations and where any\n service station is leased, the lessee thereof\nRs. 1,500\n(ix) Employers of residential hotels as defined\n in the Chhattisgarh Shops and Establishments Act. 1958 (25 of\n 1958)\n(a) having less than twenty beds\nRs. 1,000\n(b) having twenty beds or more but not more\n than fifty beds\nRs. 1,500\n(c) having more than fifty beds\nRs. 2,500\n(x) Companies registered under the Companies\n Act. 1956 (1 of 1956) and engaged in any profession, trade or\n calling\nRs. 2,500\n(xi) Individuals or institutions conducting\n chit funds\nRs. 2,500\n(xii) Banking Companies as defined in the\n Banking Regulation Act, 1949 (10 of 1949)\nRs. 2,500\n(xiii) Co-operative Societies registered or\n deemed to be registered under the Chhattisgarh Co-operative\n Societies Act, 1960 (17 of 1961)\n(a) State level societies engaged in any\n profession, trade or calling\nRs. 1,000\n(b) District level societies engaged in any\n profession, trade or calling\nRs.800.00\n(c) Co-operative sugar factories and\n co-operative sugar mills\nRs. 2,500\n(xiv) [Owners of video parlours or video\n libraries or both and where any video parlour or video library\n or both are leased, the lessee thereof, or owners of beauty\n parlours, cable operators, film distributors, persons\n owning/running STD/ISD booths. other than those owned or run by\n Government or by physically handicapped persons, or persons\n owing/running marriage halls] :\n(a) In a place having a population of less than\n 50,000\nRs. 1,000\n(b) In a place having a population of 50,000\n and above but less than 1,00,000\nRs. 1,500\n(c) In a place having a population of 1,00,000\n and above\nRs. 2,500\n(xv) Money lenders registered under the\n Chhattisgarh Money Lenders Act, 1934 (13 of 1934):\n(a) In a place having a population of less than\n 50,000\nRs. 1,000\n(b) In a place having a population of 50,000\n and above but less than 1,00,000.\nRs. 1,500\n(c) In a place having a population of 1,00,000\n and above\nRs. 2,500\n4.\nEmployers of establishments as defined in the\n Chhattisgarh Shops and Establishments Act, 1958 (25 of 1958)\n excluding those specified elsewhere in the Schedule:\n(i) Where there are not more than five\n employees\nNil\n(ii) Where more than five but not more than ten\n employees are employed\nRs. 1,000\n(iii) Where more than ten but not more than\n fifteen employees are employed\nRs. 1,500\n(iv) Where more than fifteen employees are\n employed\nRs. 2,500\n5.\n[(i) Firms (whether registered or not under the\n Indian Partnership Act), excluding firms covered in any other\n entry of this Schedule;\n(ii) Hindu Undivided Family; which are engaged\n in any profession, trade or calling}:\n(a) In a place having a population of less than\n 50,000\nRs. 1,000\n(b) In a place having a population of 50,000\n and above but less than 1.00.000\nRs. 1,500\n(c) in a place having a population of 1,00,000\n and above\nRs. 2,500\n6.\nOccupiers of factories as defined in the\n Factories Act. 1948 (63 of 1948) but excluding those covered by\n entry 7:\n(i) Where not more than fifteen workers are\n working\nRs. 1,500\n(ii) Where more than fifteen workers are\n working\nRs. 2,500\n[7.\nDealers liable to pay tax under Chhattisgarh\n Vanijyik Kar Adhiniyam, 1994 (No.5 of 1995) whose gross turnover\n is.\n(i) Less than Rs. 5,00,000\nNil\n(ii) Rs. 5,00 or more but less than\n Rs. 10,00\nRs. 1,200\n(iii) Rs. 10,00 or more but less than\n Rs. 25,00\nRs. 2,000\n(iv) Rs. 25.00.000 or more but less than\n Rs. 50,00\nRs. 2,250\n(v) Rs. 50,00,000 or more\nRs. 2,500]\n8.\nHolders of permits for transport vehicles\n granted under the Motor Vehicles Act, 1988 (59 of 1988) which\n are used or adapted to be used for hire or reward:\n(i) in respect of each three wheeler passenger\n or goods vehicle\nRs.400.00\n(ii) in respect of each taxi, four wheeler\n light passenger or goods vehicle\nRs.800.00\n(iii) in respect of each heavy passenger or\n goods vehicle\nRs. 1,000\nSubject to the maximum of Rs. 2500\n[9.\nSuch persons other than those mentioned in any\n of the preceding entries, who are engaged in any profession,\n trade, calling or employment at such rate as the State\n Government may, by notification specify]\nExplanation - For the purposes of this\n Schedule population means the population as ascertained at the\n last preceding census of which the relevant figures have been\n published.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 27
        }
    ],
    "metadata": {
        "Act ID": "Last Updated 5th November, 2019 [cg124]",
        "Act Number": "(No. 16 of 1995)",
        "Enactment Date": "",
        "Act Year": "1995",
        "Short Title": "Chhattisgarh Vritti Kar Adhiniyam, 1995",
        "Type": "STATE",
        "Location": "Chhattisgarh"
    },
    "updated_at": "2026-09-29 21:55:19"
}