28. Power to make rules.

{
    "act_title": "Chhattisgarh Vritti Kar Adhiniyam, 1995",
    "act_slug": "chhattisgarh-vritti-kar-adhiniyam-1995",
    "section_label": "Section",
    "section": {
        "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
    },
    "prev_section": "27",
    "next_section": null
}