5(5) Where an employer or a person liable to registration or enrolment has failed to apply for such certificate within the required time, the prescribed authority may, after giving him a reasonable ” opportunity of being heard, impose penalty of rupees five for each day of delay in case of such employer and rupees two for each day of delay in case of such person.

5(5) Where an employer, liable to registration has failed to apply for such certificate within the required time, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose penalty of rupees five for each day of delay in case of such employer

The Bill proposes to do away with imposing penalty on a person liable to enrolment. Consequently the penalty for failing to seek enrolment @ Rs. 2 for each day of delay has also been proposed to be done away with.

Prior to this proposed Bill, an employer or a person liable to registration or enrolment who failed to apply for such certificate within the required time, the prescribed authority  after giving him a reasonable ” opportunity of being heard, could impose penalty of rupees five for each day of delay in case of such employer and rupees two for each day of delay in case of such person.

8(2) The amount of tax due from enrolled persons for each year as specified in their enrolment certificates shall be paid-

(a) In respect of person who stands enrolled before the commencement of a year or is enrolled on or before 31st May of a year

Before 30th June of that year or such later date as the Commissioner may by notification in the Official Gazette, specify in respect of that year

(b) in respect of a person who is enrolled after the 31st May of a year

Within one month of the date of enrolment,

(c) in respect of a person who is enrolled and the rate of tax at which he is liable to pay tax is revised.

Within one month of the date of such revision.

8(2) The amount of tax due from an enrolled person, as specified in his enrolment certificate, shall be paid for each year on or before the 31st March of the said year:

Provided that, in respect of the person who is enrolled and the rate of tax at which he is liable to pay tax is revised, then such revised tax shall be paid on or before the 31st March of the year in which the rates are revised.

The Bill proposes to consolidate the due date within which the profession tax needs to be paid.

At present, the Principal Act has specific due dates for different periods of enrolment.

As per the Bill, profession tax will soon be required to be paid each year on or before the 31st March of the said year. Also, in case of payment of revised tax, the due date will soon be on or before the 31st March of the year in which the rates are revised.

9(3A) does not exist.

9(3A): If a person, liable to get enrolled, fails to apply for certificate of enrolment within the period specified under this Act, he shall be liable to pay simple interest at the rate of 1.25 per cent. per month or part thereof of the amount of tax payable, from the 1st July of that year, till the date of payment of such tax, in addition to the amount of tax payable in respect of the year, for which he has remained unenrolled.

The Bill proposes to insert this new clause under Section 9, that if a person, liable to get enrolled, fails to apply for certificate of enrolment, fails to obtain the same, such person will soon be liable to pay simple interest at the rate of 1.25 per cent. per month or part thereof the amount of tax payable, from the 1st July of that year, till the date of payment of such tax.

This will be in addition to the amount of tax payable in respect of the year, for which he has remained unenrolled.