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1 [CHAPTER IX-A
day of September and from the 1st day of October to the 31 st day of
March of a year;
2. 21,001 30,000 60
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6. 75,001 and above 600
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(a) shall be issued w ith a pass book containing such
details relating to such payment of tax as may be prescribed and if the
pass book is lost or accidentally destroyed, the Executive Authority may,
on an application made by the person accompanied by such fee as may
be fixed by the Village Panchayat, issue to such person a duplicate of the
pass book.
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(2) On any amount remaining unpaid after the dates
specified for its payment, the person or employer shall pay, in addition to
the amount due, interest at such rate not exceeding one percent per
mensem of such amount for the entire period of default, as may be
prescribed.
(2) The repeal of the 1992 Act under sub-section (1) shall not
affect,-
(3) Notw ithstanding the repeal of the 1992 Act, the rates of
tax on professions, trades, callings and employments specified in the
Schedule to the said Act shall continue to apply for the period
commencing on the 1st day of April 1992 and ending w ith the 30 th day of
September 1998 for the levy and collection of such tax for the said
period, w here the tax due under that Act has not been paid for the said
period.
(4) The provision of this chapter, other than the rates of tax
specified in sub-section (2) of Section 138-B and the provisions relating
to penalty and interest, shall mutatis mutandis apply to the levy and
collection of tax for the period mentioned in sub-section (3).
(5) The arrears of tax under the 1992 Act shall be paid in six
equal half yearly instalments in such manner and w ithin such period as
may be prescribed].
1. Chapter IX-A with Sections 198-A to I were inserted by Tamil Nadu Act
55 of 1998.
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