LexThe Tripura Professions Trades, Callings and Employments Taxation Act, I997
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Open in Lexace · Ask the AI about this actTRIPURA ACT NO. 3 OF W1.
The Tripura Professions
Trades* Callings and Employments
Taxation Act, I997e
Published in the
EXTRAORDINARY ISSUE OF TRIPURA GAZETTE
Agartala, Monday, September 1, 1997 A. D. Bhadra 10, 1919 S. E,
GOVERNMENT OF TRIPURA
LAW DEPARTMENT
No. F. 9 (10)-LAW/LEG/97. Dated, Agartala, the 8th August, 1997.
The following Act of the Tripura Legislative Assembly received assent of
the Governor on 13.6.1997 and is hereby published for general information.
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TRIPURA ACT NO. 3 OF 1997.
THE TRIPURA PROFESSIONS, TRADES, CALLINGS AND EMPLOY
MENTS TAXATION ACT, 1997.
An Act to'provide for the levy and collection of tax on professions, trades,
callings and employments for raising additional resources for the benefit of
the State and for matters connected therewith or incidental thereto.
Whereas it is expedient to provide for the levy and collection of tax
on professions, trades, callings and employments for raising additional
resources for the benefit of the State and for matters connected therewith or
incidental thereto ;
It is hereby enacted in the Fortyeight year of the Republic of India, by the
Legislature of Tripura, as follows :
*1. Short title, extent and commencement—
(1) This Act may be called the Tripura Professions, Trades, Callings
and Employments Taxation Act, 1997.
(2) It extends to the whole of Tripura.
(3) It shall come into force on such date as may be appointed by the
State Government by notification in the Official Gazette.
2. Definitions—In this Act, unless the context otherwise requires,—
(a) “Commissioner” means the Commissioner of Profession Tax
appointed under Section 12 ;
(b) “Employee” means a person employed on salary or wages,
and includes—
(i) a Government servant receiving pay from the revenues of
the Central Government or any State Government or the
Railway Fund ;
(ii) a person in the service of a body, whether incorporated or
not, which is owned or controlled by the Central Govern
ment or any State Government, where the body operates
in any part of the State, even through it head quarters may
be outside the State ;
(iii) a person engaged in any employment of any employer, not
covered by items (i) and (ii) above ;
(c) “employer” in relation to an employee earning any salary or
wages on regular basis under him, means the person or the
officer who is responsible for disbursement of such salay or
wages, and includes the head of the office or any establishment as
well as the manager or agent of the employer ;
(d) “month” means a month reckoned according to the English
calendar ;
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(e) “notification” means a notification publishtd in the Office
Gazette;
{£) “person” means any person who is engaged in any profession,
trade, calling or employment in Tripura and includes a Hindu
undivided family, firm, company, corporation or other cor
porate body, and society, club or association, so engaged, but
does not include any person who earns wages on a casual
basis;
(g) “prescribed” means prescribed by rules made under this Act;
(h) “prescribed authority” means the authority that may be
appointed by the State Government by notification for any
of the purposes of the Act;
(i) “profession tax” means the tax on professions, trades, callings
and employments levied under this Act;
(j) “salary” or “wage” includes pay, dearness allowance and all
other remunerations received by any person on regular basis,
whether payable in cash or in kind, and also includes per
quisites, and profits in lieu of salary, as defined in section 17
of the Income-tax Act, 1961 (43 of 1961);
(k) “tax” means the profession tax ;
(l) “year” means a financial year.
3. Levy and charges of tax.—
(1) Subject to the provisions of article 276 of the Constitution of India,
there shall be levied and collected a tax on professions, trades, callings
and employments, in accordance with the provisions of this Act.
(2) Every person engaged in any profession, trade, calling or employ
ment and falling under one or the other of the classes mentioned in the
second column of the Schedule shall be liable to pay to the State Govern
ment tax at the rate mentioned against the class of such persons in the
third column of the said Schedule :
Provided that entry 17 in the Schedule shall apply only to such classes
of persons as may be specified by the State Government by notification
from time to time ;
Provided further that the State Government may, from time to time
by notification in the official Gazette and subject to such conditions as it
may impose, alter the rate of tax as mentioned in the third column of the
schedule subject to the condition that the rate of tax will not exceed the
limit specified in sub-section (i) above, and there upon the schedule shall
be deemed to be amended accordingly.
4. Employer’s liability to deduct and pay tax on behalf of employees.—
The tax payable under this Act by any person earning a salary or
wage shall be deducted by his employer from the salary or wage payable
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to such person, before such salary or wage is paid to him and such em
ployer shall, irrespective of whether such deduction has been made or not
when the salary or wage is paid to such person, be liable to pay tax on
behalf of all such persons:
Provided that if the employer is an officer of Government, the State
Government may, notwithstanding anything contained in this Act, pres
cribe by notification the manner in whch the employer shall discharge the
said liability:
Provided further that where any person earning a salary or wage—■
(a) is also covered by one or more entries other than entry I in
the Schedule and the rate of tax under said entry, or
(b) is simultaneously engaged in employment of more than one
employer, and such person furnishes to his employer or em
ployers a certificate in the prescribed form declaring inter alia,
that he shall obtain a certificate of enrolment under sub-sec
tion (2) of section 5 and pay the tax himself, then the em
ployer or employers of such person shall not deduct the tax
from the salary or wage payable to such person and such
employer or employers, as the case may be, shall not be liable
to pay tax on behalf of such person.
5. Registration and enrolment—
(1) Every employer (not being an officer of Government) liable to pay
tax under section 4 shall obtain a certificate of registration from the pres
cribed authority in the prescribed manner.
-^(^Every person liable to pay tax under this Act (other than a person
earning salary or wages, in respect of whom the tax is payable by his em
ployer), shall obtain a certificate of enrolment from the prescribed autho
rity in the prescribed manner.
(3) Notwithstanding anything contained in this section and section 4,
where a person is a citizen of India and is in employment of any diplomatic,
or consular office or trade commissioner of any foreign country situated in
any part of Tripura, such person, if liable to pay tax, shall obtain a certi
ficate of enrolment as provided in sub-section (2) and pay tax himself.
(4) Every employer or person required to obtain a certificate of regis
tration or enrolment shall, within ninety days from the date of coming into
force of this Act, or if he was not engaged in any profession, trade, calling
or employment on that date, within ninety days of his becoming liable to
pay tax, or in respect of any person referred to in sub-section (2) or sub
section (3) within ninety days of his becoming liable to pay tax at a rate
higher or lower than the one mentioned in his certificate of enrolment,
apply for a certificate of registration or enrolment, or a revised certificate
of enrolment, as the case may be, to the prescribed authority in the pres
cribed form, and the prescribed authority shall, after making such enquiry
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as may be, necessary within thirty days of the receipt of the application,
grant him such certificate, if the application is in order. The application,
if it is not in order, shall be rejected.
(5) The prescribed authority shall mention in every certificate of regis
tration or enrolment the amount of tax payable by the holder according
to the schedule, ahd the date by which it shall be paid, and such certificate
shall serve_as a notice of demand for purposes of section 10.
v (6)/v/here an employer or a person liable to registration or enrolment
willrally fails to apply for such certificate within the required time as pro
vided for in sub-section (4), the prescribed authority may, after giving him
a reasonable opportunity of being heard, impose upon him a penalty not
exceeding such sum as may be prescribed by the State Government by
notification in the official Gazette for each English calendar month of
delay in case of an employer and not exceeding such sum as may be pres
cribed by the State Government by notificaton in the official Gazette
each English Calendar month of delay in the case of others.
(7) Where an employer or a person liable to registration or enrolment
has deliberately given false information in any application submitted under
this section, the prescribed authority may, after giving him a reasonable
opportunity of being heard, impose upon him a penalty not exceeding such
sum as may be prescribed by the State Government by notification in the
official Gazette.
6. Returns.—
(1) Every employer registered under this Act shall furnish to the
prescribed authority a return in such form, for such periods and by such
dates as may be prescribed showing therein the salaries and wages paid
by him and the amount of tax deducted by him in respect thereof.
(2) Every return shall be accompanied by a treasury challan in proof
of payment of full amount of tax due according to the return, and a return
without such proof of payment shall not be deemed to have been duly
filed.
(3) Where an employer, without reasonable cause fails to file such
return within the prescribed time, the prescribed authority may, after giv
ing him a reasonable opportunity of being heard, impose upon him a penalty
not exceeding such sum, as may be prescribed by the State Government
by a notification in the official Gazette, for each English calendar month.
7. Assessment of employers.—
(1) If the prescribed authority is satisfied that the return filed by any
employer is correct and complete, it shall accept the return.
(2) (a) If the prescribed authority is not satisfied that the return filed
is correct and complete, it shall serve upon the employer a notice requiring
him, on a date specified in the notice, to attend in person, or through an
authorised representative and to produce accounts and papers in support
of the return.
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(b) The prescribed authority shall, on examination of the accounts
and papers, assess the amount of tax payable by the employer.
(c) If the employer fails to comply with the terms of the notice, or
if in the opinion of the prescribed authority the accounts and papers are
incorrect or incomplete or unreliable, such authority shall, after such
enquiry as it deems fit or otherwise, assess the tax to the best of its judge
ment.
(3) The amount of tax due from any employer shall be assessed sepa
rately for each year during which he is liable to pay tax :
Provided that the prescribed authority may, subject to such conditions
as may be prescribed and for reasons to be recorded in writing, assess the
tax due from any employer during any part of a year or for more than
one year;
Provided further that where a registered employer fails to furnish a
return for any part of a year or for more than one year, the prescribed
authority may, if he thinks fit, assess the tax due from such employer
separately for different parts of such year or more than one year.
(4) If an employer fails to get himself registered or being registered
fails to file any return the prescribed authority shall, after giving the em
ployer a reasonable opportunity of being heard and after holding such
inquiry as it deems fit or otherwise, pass an order assessing the amount
of tax due to the best of its judgement.
(5) No assessment under sub-section (2), sub-section (3) or sub-section
(4) shall be made after the expiry of four years from the end of the year
in respect of which or part of which the assessment is made :
Provided further that the period during which the prescribed authority
is restrained from commencing or continuing any proceeding for any asses
sment as aforesaid by an order of the Appellate/Revisional Authority/
High Court or the Supreme Court of India shall be excluded in computing
the time limited by this sub-section;
Provided also that when a fresh assessment is required to be made in
pursuance of an order of the High Court or section 14, or in pursuance of
any other order of the Supreme Court of India, such fresh assessment
shall be made at any time within four years from the date of such order.
(6) The amount of tax so assessed shall be paid within fifteen days
of receipt of the notice of demand from the prescribed authority.
8. Payment of Tax.—
(1) The tax payable under this Act shall be paid in the
prescribed manner.
(2) The amount of tax due from enrolled persons for each
year as specified in their certificate of enrolment shall be paid—
(a) in respect of a person who Before the 30th day
stands enrolled before the of September,
commencement of a year or is
enrolled on or before the 31st
day of August of a year.
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(b) in respect of a person who Within one month of
is enrolled after the 31st day date of enrolment
of August of a year.
9. Consequences of failure to deduct or to pay tax.—
(1) If an employer (not being an officer of Government) fails
to pay tax as required by or under this Act, he shall, without prejudice
to any other consequences and liabilities which he may incur, be
deemed to be an assessee in default in respect of such tax.
(2) Without prejudice to the provisions of sub-section (1),
an employer referred to in that sub-section shall be liable to pay
simple interest at two per centum of the amount of tax due for each
month or part thereof for the period for which the tax remains
unpaid.
f3) If an enrolled person fails to pay the tax as required by
or under this Act, he shall be liable to pay simple interest at the
rate and in the manner laid down in sub-section (2).
(4) Interest payable under sub-section (2) or sub-section (3)
shall be determined in such manner, by such date, and by such
authority, as may be prescribed.
10. Penalty for non-payment of tax.—
If an enrolled person or a registered employer fails, without
reasonable cause, to make payment of any amount of tax within the
time or date specified in the notice of demand, the prescribed
authority may, after giving him a reasonable opportunity of being
heard, impose upon him a penalty not exceeding two hundred per
centum of the amount of tax due.
71. Recovery of tax, etc.—
All arrears of tax, penalty, interest and fees under this Act shall be
recoverable as arrears of land revenue.
12. Authorities for the purposes of this Act.—
(1) For carrying out the purposes of this Act, the State Government
shall appoint an officer to be the Commissioner of Profession Tax.
(2) The State Government may appoint such other officers as it thinks
necessary to assist the Commissioner.
(3) An officer appointed under sub-section (2) shall, within the limits
of such areas as the State Government may by notification specify, exercise
such powers and perform such duties as may be delegated by the Commi
ssioner subject to such conditions as may be imposed by the State Govern
ment.
(4) The superintendence and control for the proper execution of the
provisions of this Act and the rules made there under relating to the levy
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and collection of tax shall vest in the Commissioner. The Commissioner
shall exercise such other powers and perform such other duties under this
Act or any rule made there under as may be conferred or imposed on him.
13. Collecting agent.—
(1) For carrying out the purpose of this Act, the State Government
may appoint any of its departments or officers as an agent responsible for
levy and collection of the tax under this Act from such person or class
of persons as may be prescribed.
(2) Upon such appointment, it shall be the duty of such collecting
agents to carry out such functions under this Act in the manner pres
cribed, and to render full and complete account of the tax levied and
collected to the Commissioner in such manner and at such time as he may
require.
(3) Any officer authorised by the collecting agent in this behalf shall
have, for the purpose of levy and collection of tax, such powers as may
be prescribed.
(4) It shall be lawful for the Commissioner, or an officer duly autho
rised by him, to have access to, and to cause production and examination
of books, registers, accounts or documents maintained or required to be
maintained by the collecting agent for the purposes of this Act, and the
collecting agent shall, where ever called upon to do so, produce such books,
registers, accounts or documents for inspection by the Commissioner or
by any officer authorised by him in this behalf.
14. Appeal, revision and rectification of mistakes.—
(1) Subject to such rules as may be made by the State Government,
any person aggrieved by any final order made under sections 5, 6, 7, 9 and
10 or by any authority, not being an appellate authority, under sub-sction
(4) of this section, may, in the prescribed manner, appeal to the authority
prescribed.
(2) The appellate authority shall dispose of the appeal in the pres
cribed manner.
(3) Any authority under this Act may, of its own motion or an appli
cation made in this behalf, by order rectify any mistake apparent on the
face of the record.
(4) Any order passed by any authority under this Act may be revised,
either on application or own motion, by such authority and in such manner
as may be prescribed.
15. Accounts.—
(1) If the Commissioner is satisfied that the books of accounts and
other documents maintained by an employer or enrolled person in the ndr-
mal course of his business, profession, trade or calling are not adequated
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for verification of the returns or such statement as may be prescribed filed
by ti e employer or enrolled person under this Act, it shall be lawful for
the Commissioner to direct the employer or enrolled person to maintain
the books of accounts or other documents in such manner as he may, in
writing, direct and there upon the employer or enrolled person shall main
tain such books of accounts or other documents accordingly.
(2) Where an employer or enrolled person willfully fails to maintain
the books of account or other documents as directed under sub-section (1),
the Commissioner may, after giving him an opportunity of being heard,
impose upon him a penalty not exceeding such sum as may be prescribed
by the State Government by a notification in the official Gazette, for each
day of delay.
16. Special mode of recovery.—
(1) Notwithstanding anything to the contrary contained in any law
or in any contract, the Commissioner may, at any time or from time to
time, by notice in writing, a copy of which shall be forwarded to the
assessee at his last address known to the Commissioner, require—-
(a) any person from whom any amount of money is due or may be
come due to an assessee on which notice of demand has been served under
this Act, or
(b) any person who holds or may subsequently hold money for on
account of such assessee, to pay the Commissioner, either forthwith upon
the money becoming due or being held or at or within the time specified
in the notice (but not before the money becomes due or is held as afore
said), so much of the money as is sufficient to pay the amount due by the
assessee in respect of arrears of tax, penalty and interest under this Act,
or the whole of the money when it is equal to or less than that amount.
Explanation.—
For the purposes of this section, the amount of money due to an
assessee from, or money held for or on account of an assessee by, any
person, shall be calculated after deducting there from such claims (if any)
lawful subsisting, as may have fallen due for payment by such assessee to
such person.
(2) The Commissioner may, at any time or from time to time amend
or revoke any such notice, or extend the time for making any payment in
pursuance of the notice.
(3) Any person making any payment in compliance with a notice
under this section shall be deemed to have made the payment under the
authority of the assessee, and the receipt of the Commissioner shall consti
tute a good and sufficient dicharge of the liability of such person, to the
extent of the amount referred to in the receipt.
(4) Any person discharging any liability to the assessee after receipt
of the notice referred to in this section, shall be personally liable to the
10
Commissioner to the extent of the liability discharged, or the extent of the
liability of the assessee for tax, penalty and interest, whichever is less.
(5) Where a person to whom a notice under this section is sent proves
to the satisfaction of the Commissioner that the sum demanded or any
part thereof is not due to the assessee,-or that he does not hold any money
for or on account of the assessee, then nothing contained in this section
shall be deemed to require such person to pay any sum or part thereof, as
the case may be, to the Commissioner.
(6) Any amount of money which a person is required to pay the
Commissioner or for which he is personally liable to the Commissioner
under this section, shall, if it remains unpaid, be recoverable as an arrear
of land revenue as the case may be.
17. Production and inspection of accounts and documents and search of
place of work, etc.—
(1) Any authority under this Act may, for the purposes of this Act,
require any person or any employer to produce before him any accounts
or documents relating to his professions, trades, callings or employments,
or disbursement of salaries and wages to his employees, as the case may be
(2) All accounts, registers and other documents, either relating to pro
fessions, trades, callings or employments or disbursement of salaries and
wages to the employees, as the case may be, shall at all reasonable time be
open to inspection by an authority under this Act.
(3) If the Commissioner or an officer appointed under sub-section (2)
of section 12 of this Act has reason to suspect that any person or employer
is attempting to evade payment of any tax under this Act, he may, for
reasons to be recorded in writing, inspect and search any place of work or
any other place where the Commissioner or the officer has, upon informa
tion received reasons to believe that records relating to professions, trades,
Callings or employments or disbursement of salaries and wages to the
employees are being kept by the person or the employer, as the case may
be, and seize such accounts, registers and documents as may be necessary
for determination of tax payable under this Act.
(4) The Commissioner or the officer exercising the power under sub
section (3) shall give to the person in charge of the place of work or other
premises searched a receipt describing the accounts, registers and documents
seized and removed from such place of work or premises, as the case may
be, and shall retain the accounts, registers and documents seized only for
so long as may be necessary for the purposes of examination thereof or
prosecutions:
Provided that such officer shall not retain the registers, accounts and
documents seized by him under sub-section (3) for a period exceeding one
year from the date of seizure unless he states the reason therefor in writing
and obtains sanction in writing from the Commissioner.
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(5) The occupant of the place of work or premises searched or some
person in his behalf shall, in every instance be permitted to be present dur
ing the search. The receipt referred to in sub-section (4) shall be counter
signed by the occupant or any person witnessing the search and seizure.
18. Determination of tax payable by employers and/or enrolled persons:—
(1) Where the prescribed authority has, upon information received,
reasons to believe that any employer or other enrolled person has paid tax
for any year at a rate lower than what is payably by such employer or such
person under this Act, it may, after giving such employer or person a reaso
nable opportunity of being heard, determine in the prescribed manner the
amount of tax payable by him.
(2) The amount of tax determined under sub-section (1) less the sum,
if any, already paid in respect of such year, shall be paid by such persons
on demand by the prescribed authority in the prescribed manner.
19. Refund.—
The prescribed authority shall refund to a person the amount of tax,
interest and fees (if any) paid by such person in excess of the amount due
from him. The refund may be made either by cash payment or, at the
option of such person, by deduction of such excess from the amount of tax,
penalty, interest and fee due from him :
Provided that such excess shall first be applied towards the recovery
of any amount due in respect of which a notice under section 7 has been
served and thereafter the balance, if any, shall be refunded.
20. Offences and Penalties.—
Any person or employer who, without reasonable cause, fails to comply
with any of the provisions of this Act or the rules made thereunder shall
on conviction before a Magistrate and in addition to any tax or penalty
or interest or all of these that may be due from him, be punishable with
imprisonment which may extend to six months or with fine which may
extend to five thousand rupees or with both and where the offence is a
continuing one, with a further fine which may extend to hundred rupees
for every day during which the offence continues :
Provided that nothing contained in this section shall render any such
person liable to any punishment, if he proves that the offence was commi
tted without his knowledge or that he had exercised due diligence to pre
vent the commission of such offence.
21. Offence by Companies.—
(1) Where an offence under this Act has been committed by a com
pany, every person who at the time 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
12
offence and shall be liable to be proceeded against and punished accord
ingly.
(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 attributed to any neglect on the part of, any director, manager,
secretary or other officer, the later shall be deemed to be guilty of that
offence and shall be liable to be proceeded against and punished accord
ingly.
Explanation.—For the purpose of this section.—
(a) “Company” means any body corporate and includes a firm or other
association of individuals ;
(b) “director”, in relation to a firm means a partner in the firm.
22. Power to transfer proceedings.—
The Commissioner may, after giving the parties concerned an oppor
tunity of being heard, whereever it is possible to do so, and after record
ing his reason for doing so by order in writing transfer any proceedings or
class of proceedings under this Act, from himself to any other officer,
and he may likewise transfer any such proceedings (including a proceeding
pending with any officer or already transferred under this section) from
any officer to any other officer or to himself :
Provided that nothing in this section shall be deemed to require any
such opportunity to be given where the transfer is from any officer to any
officer and the offices of both are situated in the same city, locality,
or place.
Explanation.—
In this section, the word “Proceedings” in relation to any assessee
whose name is specified in any order issued there under, means ail pro
ceeding under this Act in respect of any year, which may be pending on
the date of such order and includes also all proceedings under this Act
which may be commenced after the date of such order in respect of any
year in relation to such assessee.
23. Compounding of offences.—
(1) Subject to such conditions as may be prescribed, the Commissioner
may, either before or after the institution of proceedings for an offence
under this Act, permit any person charged with the offence to compound
the offence on payment of such sum, not exceeding triple the amount
of tax to which the offence relates, as the Commissioner may determine.
(2) On payment of such sum as may be determined by the Commi
ssioner under sub-section (1), no further proceedngs shall be taken against
the nrson in respect of the same offence.
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24. Power to enforce attendance, etc.—
The authorities under this Act shall have power to summon and enforce
the attendance of any person and any witness and to compel the production
of any document by the same means and, so far as may be, in the same
manner as is provided in the case of a Civil Court under the Code of Civil
Procedure, 1908 (5 of 1908).
25. Bar to Proceeding.—
(1) No suit shall lie in any Civil Court against any assessment made
or order passed under this Act.
(2) No suit, prosecution or other legal proceeding shall lie against any
authority under this Act or against any employer for anything which is in
good faith done or intended to be done in pursuance of this Act or any rules
made thereunder.
26. Power to make rules.—
(1) The State Government may, by notification, make rules for carry-
nig out the purposes of this Act. .
(2) In particular, and without prejudice to the generality of the foregoing
power, such rules may provide for all or any of the matters which under any
provisions of this Act,are required to be prescribed or to be provided by rules.
27. Exemption —
(1) Nothing contained in this Act shall apply to the persons who are
subject to the Army Act, 1950, the Navy Act, 1957 or the Air Force Act,
1950 and are serving in any part of Tripura.
(2) The State Government may, by notification, exempt from the levy
of tax under this Act any class of persons, if it considers necessary so to do
in the public interest.
28. Repeals and savings :—
(1) The Tripura Professions, Trades, Callings and Employments Taxa
tion Act 1976 is hereby repealed.
(2) Notwithstanding the repeal of the aforesaid law by this Act, the
repealed laws and all rules, notifications, registrations or other documen
tations, forms and notices made or prescribed or issued thereunder which
were in force immediately before the appointed day, and all proceedings for
the assessment or re-assessment of any dealer or person in respect of such
period or proceeding under appeal or revision may be taken or continued as
if this Act had not been passed.
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THE SCHEDULE APPENDED TO THE TRIPURA
PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS
TAXATION ACT, 1997.
SI. No, Class of assessee Rate of tax Code
No.
~1 - 2 ~ ~3 4~
1. Salary & wages earners, whose
monthly salary or wages are :—
Range of monthly gross income.
Rs. 12 50.00 and above and upto Rs. 1650.00 Rs. 21.00 per month 0101
Rs. 1651.00 and above and upto Rs. 2100.00 Rs. 29.00 per month. 0102
Rs. 2101.00 and above and upto Rs. 3300.00 Rs. 33.00 per month. 0103
Rs. 3301.00 and above Rs. 42.00 per month 0104
(a) Legal practitioners including
solicitors and notaries public 0200
(b) Medical practitioners including medical consultants, 0300
Dentists, Radiologists, Pathologists and persons
engaged in similar other professions or callings of
a para-medical nature ;
(c) Technical and professional consultants other than
those mentioned in item (b), but including Architects,
Engineers, R.C.C. consultants, Plumbers, Electricians,
Tax consultants including Income Tax and Sales Tax
practitioners, Chartered Accountants, Actuaries, Cost
Accountants and Management Consultants. 0400
(A) Professionals practising in town of Tripura having population of 1 lac
or above having a standing in the profession of
(i) Less than five years Rs. 100.00 per annum 0001
(ii) Five years or more but less than ten-
years Rs. 200.00 per annum 0002
(iii) Ten years or more but less than
fifteen years. Rs. 300.00 per annum 0003
(iv) Fifteen years or more. Rs. 500.00 per annum. 0004
(B) Professional practising in a place in Tripura other than in town with a
population of 1 lac or more having a standing in the profession of
(i) Less than five years Rs. 100.00 per annum. 0005
(ii) Five years or more but less than
ten years. Rs. 200.00 per annum. 0006
(iii) Ten years or more but less than
fifteen years. Rs. 300.00 per annum. 0007
(iv) Fifteen years or more. Rs. 500.00 per annum. 0008
15
3. Chief Agents, Principal Agents, Special Agents, Insurance
Agents and Surveyers or Loss Assessors registered or
licenced under the Insurance Act, 1938.
(A) Professionals practising in town of Tripura having a population of 1 Lac
or above having a standing in the profession of
(i) Less than five years Rs. 100.00 per annum 0001
(ii) Five years or more but less than
ten years Rs. 200.00 per annum 0002
(iii) Ten years or more but less than
fifteen years. Rs. 1300.00 per annum 0003
(iv) Fifteen years or more. Rs. 500.00 per annum 0004
(B) Professional practising in a place in Tripura other than in town with
population of 1 lac or more having a standing in the profession of.
(i) Less than five years Rs. 100.00 per annum. 0005
(ii) Five years or more but less than
ten years Rs. 200.00 per annum 0006
(iii) Ten years or more but less than
fifteen years. Rs. 300.00per annum. 0007
(iv) Fifteen years or more Rs. 500.00 per annum 0008
4. (a) Estate Agents, Brokers, Promoters, Commission Agents,
Clearing and Forwarding Agents, Advertising Agents.
Auctioners or Merchantile Agents Rs. 500.00 per annum 0600
(b) Contractors of ail types and suppliers
materials on hire whose gross
business in a year is
of
(i) Less than Rs. 1.00 lakh Rs. 100.00 per annum. 0701
(ii) Rs. 1.00 lakh or more but less than
Rs. 5.00 lakhs Rs. 300.00 per annum. 0702
(iii) Rs. 5.00 lakhs or more Rs. 500.00 per annum. 0703
Explanation : For the purpose of this entry “Gross business” shall
mean the aggregate of the amount of the valuable consideration or part thereof
receivable during the immediately preceding year in respect of a contract or
contracts executed wholly or partly during such year.
5. Directors other than those nominated by the Govt. Companies 0800
registered under the Companies Act, 1956 Rs. 500.00 per annum.
6. Dealers under the Tripura Sales Tax Act, 1976 or Central
Sales Tax Act, 1956 whether registered or not and other
traders where total turnover in any year— 0900
16
(i) does not exceed Rs. 1 lac. Rs. NIL 0901
(ii) exceeds Rs. lOOOhO.OO but does not
exceeds Rs. 200000.00 Rs. 200.00 per annum '0902
(iii) exceeds Rs. 200000.00 but does not
exceeds Rs. 300000 00 Rs. 300.00 per annum 0903
(iv) exceeds Rs. 300000.00, Rs. 500.00 per annum 0904
Explanation : For the purpose of this entry “Annual gross Turnover’
mean the turnover of sales made during the immediately preceding year.
’ shall
7. Occupiers of factories as defined under
the Factories Act, 1948 who are not
covered by entry 6. Such occupiers
of factories
1000
(i) Where not more than 15 workers
are working Rs. 300.00 per annum 1001
(ii) where more than 15 workers are
working Rs. 500.00 per annum 1002
Explanation: Fo,- - purpose of this entry and entry No. 8, the average
number of workers or employees who were working or employed during the last
preceding year shall be taken into consideration. This average number shall
re-arrived at by adding the average number of workers or employees who
attended in each working month in that year and dividing the total by the
number jof such months.
8. Employers or establishment as defined
in the Tripura Shops and Establishment
Act, 1975 who are not dealers covered
by entry 6. 1100
(i) Where there is no employee Rs. Nil 1101
(ii) Where not more than five employees
are employed. Rs, 200.00 per annum 1102
(hi) Where more than five, but not more
than ten employees are employed. Rs. 409,00 per annum 1103
(iv) Where more than 10 employees are
employed Rs. 500.00 per annum 1104
9. (a) Owners or lessees of Diesel/Petroi
filling stations. Oil pumps, Service
station, Garage- and work-shops of-
Automobiles and agents and distributors
including retail dealers of liquified
petroleum gas. Rs. 500.00 per annum 1200
17
(b) Owners or lessees of flour mills, rice mills
oil mills, oil ghanies, Khandasari and
sugar factories, oil rotteries, (with powers)
Huller mills, cashew factories. Rs. 500.00 per annum 1300
(c) Licenced liquor vetsdor, licenced
Opium, pachwai, todday, bhang or
other intoxicant’s vendors, owners or-
lessees of distrilleries, bottling units,
blending units. Rs. 500.00 per annum 1400
(d) Owners, lessees or licencees, as
the case may be, Nursing homes,
H ospitals, X-ray clinics, Beauty clinics
or parlours, hair dressing saloons,
pathological laboratory, Tutorial
Colleges or Training Institutions, Type
writing and short-hand Institutions. Rs. 500.00 per annum 1500
(e) Owner;?, lessees, as the case may
be, of cinema house, theatres, video
parlours, video laboratories and Cable
T. V. operators. Rs. 500.00 per annum 1600
(fj Owners, lessees or licences, as
the case may be, or Spinning mills,
Power loom', Mini Steel plant, steel
re-roiling mills, Stone crushers, Tiles
factories, Chemical and pharmaceau-
tical laboratories, Furniture making
units, Printing presses, Fruit canning
unjts, Saw mills, Cotton Ginning or
Pr essing factories, Gun manufacturing,
units, Cement flooring, Stone
manufacturing units.
Cold storages Rs. 500.00 per annum
(g) Owners or occupiers or lessees,
as the case may be, of residential
hotels, restaurant or any other eating
place. Rs. 500.00 per annum
1700
1800
10. (a)Holders of permits for transport vehicles granted under the Motor
Vehicles Act, 1939 and the Motor Vehicles Act, 1988 which are issued or
adopted to be used lor hire or reward where any such person holds permit or
permits for any motor vehicles, buses or trucks—
(i) In respect of each light motor vehicles
(used other than as private carrier).
(ii) In respect of each truck or bus.
(b) Transport companies and transport
contractors.
Rs. 200.00 per annum
Rs. 500.00 per annum
Rs. 500.00 per annum
1901
1902
1903
18
11. (a) Money lenders licenced under the
law relating to money lending for
being inforce in the State.
(b) Bankers who are financing trade
against any kind of securities by way
of short term advance on interest.
(c) Stockists of lottery tickets
12. Individuals of institutions conducting
chit funds.
13. Co-operative societies registered under
the Tripura Co-operative Societies Act
1974 and engaged in any professions,
trades and callings.
(i) State level societies or Appex Societies
(ii) Co-operative spinning mills, rice
mills, Banks and Super bazars.
(iii) Any other societies.
14. Banking Companies as defined in the
Banking Regulation Act, 1949
15. Companies registered under the
Companies Act, 1956 and engaged in
any professions, trades or callings.
16. Partnership firms when engaged in
any professions, trades or callings.
Such firms whose gross annual
turnover is—
(i) Rs. 10 lakhs or less
(ii) Above Rs. 10 lakhs.
Rs. 500.00 per annum 2000
Rs. 500.00 per annum 2100
Rs. 500.00 per annum 2200
Rs. 500.00 per annum 2300
Rs. 500.00 per annum
2400
2401
Rs. 500.00 per annum 2402
Rs. 200.00 per annum 2403
Rs. 500.00 per annum 2500
Rs. 500.00 per annum 2600
2700
Rs. 400.00 per annum 2701
Rs. 500.00 per annum 2702
Explanation :—For the purposes of this entry “Annual Turnover” shall
include the aggregate of the amounts or parts thereof receivable by way of
remuneration, fee, reward or any consideration for services rendered and sale
made during the previous year by such firms.
19
17. Persons other than those mentioned
in any of the preceding entries who
are engaged in any professions, trade
or callings or employments, the rate of
tax shall be as may be fixed by noti
fication, not exceeding. Rs. 500.00 per annum 2800
Notwithstanding anything contained in this Schedule Where an
assessee is covered by more than one entry in this Schedule, the highest rate of
tax specified under any of those entries shall, be applicable in his case.
By Order of the Governor,
B. B, Senapati
Addl. Secretary, Low-
r
TRIPURA ACT No. 10 of 1999
The Tripura Professions, Trades, Callings and
Employments Taxation (Amendment)
Act, 1999.
Published in the
EXTRAORDINARY ISSUE OF TRIPURA GAZETTE
Agartala, Wednesday, April 28, 1999 AD. Vaisakha 8, 1921 S. E.
Government of Tripura
Law Department
No. F. 9(7)-LAW/LEG/99- Dated, Agartala, the 28th April, 1999.
The following Act of the Tripura Legislative Assembly received assent
of the Governor of Tripura on 20-4-1999 is hereby published for general
information.
B. B. SENAPATI
Secretary, Law
Government of Tripura.
An
ACT
2
TRIPURA ACT NO. 10 OF 1999.
THE TRIPURA PROFESSIONS, TRADES, CALLINGS AND
EMPLOYMENTS TAXATION ( AMENDMENT) ACT, 1999.
to amend the Tripura Professions, Trades j Callings and Employments
Taxation Act, 1997.
BE it enacted by the Legislative Assembly of Tripura in the fiftieth
year of Republic of India as follows :—
1. (1) This Act may be called the Tripura Professions,
Trades, Callings and Employments Taxation
(Amendment) Act, 1999.
(2) It extends to the whole of Tripura.
(3) It shall come into force from the First day of
April, 1999.
For the Schedule appended to the Tripura Profe
ssions, Trades, Callings and Employments Taxa
tion Act, 1997 the following Schedule shall be
substituted, namely :—
3
SCHEDULE
SI. No. Class of assessee Rate of Tax Code No.
1 2 3 4
1. Salary & wages earners whose
monthly salary or wages are:-
Range of monthly gross income
Rs. 2500.00 and above and upto
Rs. 3300.00
Rs. 3301.00 and above and upto
Rs. 42.00 per month 0101
Rs. 4200.00 Rs. 58.00 per month 0102
Rs. 4201.00 and above and upto
Rs. 6600.00 ' ./ . Rs. 66.00 per month 0103
Rs. 6601.00 and above Rs 84.00 per month 0104
2. (a) Legal practitioners including
solicitors and notaries public. 0200
(b) Medical practitioners inclu
ding medical consultants, Den
tists, Radiologists, Pathologists
and persons engaged in similar
other professions or callings of a
paramedical nature ; 0300
(c) Technical and Professional
consultants other than those
mentioned in item (b), but
including Architects, Engineers,
R. C. C. consultants, Plumbers,
Electricians, Tax consultants
including Income Tax and Sales
Tax practitioners, Chartered
Accountant, Actuaries, Cost
Accountants, and Management
consultants. 0400
4
(.^Professionals practising in
Town of Tripura having popu
lation of 1 lac or above having
a standing in the profession of
i) Less than five years
ii) Five years or more but less
than ten years
iii) Ten years or more but less
than fifteen years
iv) Fifteen years or more
(B) Professionals practising in
a place in Tripura other than
in town with a population of
1 lac or more having a stand
ing in the profession of
i) Less than five years
ii) Five years or more but less
than ten years '
iii) Ten years or more but less
than fifteen years
iv) Fifteen years or more
3, Chief Agents, Principal Agents,
Special Agents, Insurance
Agents and Survey ors or Loss
Assessors registered or licenced
under the Insurance Act, 1938.
(A) Professionals practising in
Town of Tripura having a
population of 1 lac or above
having a standing in the
profession of
i) Less than five years
ii) Five years or more but less
than ten years
iii) Ten years or more but less
than fifteen years
iv) Fifteen years or more
(B) Professional practising in a
place in Tripura other than in
town with a population of 1 lac
or more having a standing in
the profession of
Rs. 200.00 per annum 0001
Rs. 400.00 per annum 0002
Rs. 600.00 per annum 0003
Rs. 1000.00 per annum 0004
Rs. 200.00 per annum 0005
Rs. 400.00 per annum 0006
Rs. 600.00 per annum 0007
Rs. 1000.00 per annum 0008
Rs. 200»00’perannum 0001
Rs. 400.00 per annum 0002
Rs. 600.00 per annum 0003
Rs. 1000.00 per annum 0004
5
i)
“)
Less than five years
Five year or more but less
Rs. 200.00 per annum 0005
than ten years Rs. 400.00 per annum 0006
iii) Ten years or more but less
than fifteen years Rs. 600.00 per annum 0007
iv) Fifteen years or more Rs. 1000.00 per annum. . -0003
4. a) Estate Agents, Brokers, Pro-*!
moters, Commission Agents,
Clearing and Forwarding
Agents, Advertising Agents,
Auctioners or Merchantile
b)
Agents
Contractors of all typesExcerpt shown. Open the full act in Lexace.