GOVERNMENT OF ANDHRA PRADESH
ABSTRACT
Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 – Appointment of Collection Agents in various Departments – Notification – Issued. –
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REVENUE (CT-IV) DEPARTMENT
G.O.Ms.No.610 Dated:30-05-2006
Read the following:-
1). G.O.Ms. No.801, REV. (CT.III) Dept, dt.18-7-03.
2). From the Commissioner of Commercial Taxes,
Hyderabad, Ref.No.A1/4/142/2006, dt.22-2-2006.
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O R D E R :-
The following notification shall be published in the Extra-ordinary issue of the Andhra Pradesh Gazette, dated 08.06.2006.
NOTIFICATION
In exercise of the powers conferred by Section 14 of the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 (A.P.Act 22 of 1987) and in super-session of the orders issued in G.O.Ms.No. 801, Revenue (CT-III) Department, Dt. 18.07.03, the Governor of Andhra Pradesh hereby appoints the officers, mentioned in column (3) of the Table, given below, as Collecting Agents in respect of the Departments mentioned in column (2) for collection of Profession Tax from the category of persons mentioned in column (4) of the Table given below in their respective jurisdictions as provided under the First Schedule to the said Act, 1987.
(1) / (2) / (3) / (4)
1 / TR&B Department / RTOS/Deputy Commissioners (Transport)/Jt.Commissioner (Transport), Hyderabad City. / Lorry/Bus Drivers and Lorry/Bus Owners
2(a) / Education Department / District Educational Officer / Schools and School Teachers in Private sector
(b) / Education Department / Regional Joint Director, (Higher Education) / Colleges and Collage Lecturers in Private sector
(c) / --do-- / Regional Joint Director (polytechnic) / Polytechnic colleges in Private Sector and Lecturers therein.
3. / Works/Engineering Department Like I&CAD, TR&B Departments / Pay & Accounts Officer concerned. / Works Contractors.
4. / Municipal Administration Department / City Planning Officers./Town Planning Officer. / Municipality works contractors, Land Developers, realtors and Builders.
5. / Cooperation Department / Dist. Coop. Officer / Co-operative Banks/Cooperative societies and their employees working therein.
6. / Commissioner Marketing Department / Asst. Director, (Marketing) / Agricultural Market Committees/Cold storage units and the employees, working therein.
7(a) / Excise Department / Depot Manager, APBCL / Wine/Liquor Shops.
(b) / Excise Department / Asst. Excise Superintendent / Toddy Shops/Distilleries.
8 / Endowments Department / Executive Officers of the Temples/Asst. Commissioners (Endowments) / Employees and others, who are associated with endowments Dept. but not directly on the Departmental rolls.
9. / Registration & Stamps Department / Sub-Registrar / Chit Fund Companies and employees working therein.
2. The officers, appointed as Collecting Agents herein, shall, for the purposes of collection of the Tax, have all the powers of assessing authority and shall collect the Tax from the assesses mentioned in column (4) above and credit the proceeds of the collection of profession tax to the Treasury under the Head 0028 – other taxes on Income & Expenditure, 107 Tax on Profession, Trade, Calling & Employment, 01 – Tax Collection.
3. The officers who are appointed as collection Agents for the Government shall maintain necessary records and furnish a statement of Profession Tax collected and remitted to the relevant Head of Account every month to the Deputy Commissioner of Commercial Taxes concerned.
4. The concerned Departments shall take necessary action accordingly.
(BY ORDER AND IN THE NAME OF THE GOVERNOR OF ANDHRA PRADESH)
S.V.PRASAD
PRL. SECRETARY TO GOVERNMENT.