I am writing this based on a news appeared recently in our news papers with regard to the notice issued by the Secretary, Trivandrum Corporation, directing the Members of the Legislative Assembly to remit the Profession Tax.
As per the Kerala Municipality Act (Section 245), Kerala Panchayath Raj Act (Section 204), profession tax should be remitted by the employees who have employed in a minimum of 60 days within the Municipality/Panchayat/Corporation, and it is the duty of the employer to collect and remit the Profession Tax from the employees. Apart from the employees, Self employement/Artists, and establishemnts are also bound to pay profession tax.
All the employees are regularly paying the profession tax to the concerned offices of the Panchayat/Municipality/Corporation, in two quarters in year, without fail.
Our MLA's are getting remunaration every month which is more than an employee gets every month. They are also getting other benefits like T.A., Reimbursement of Telephone Expenses etc. But now they are not entitled to pay profession tax.
The main revenue of a Panchayat/Municipality/Corporation comes through the collection of various taxes. Hence by issuing such a notice to the concerned for the collection of taxes from the MLA's, the secretary's action may be seen as a positive move. In my opinion, the Secretary of the Trivandrum Corporation has done a very good job by issuing notice for collecting profession tax from the MLA's. He may be facing criticisism from the political leaders, but he should stick in his stand.
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