Payment of Wages (Tamil Nadu Amendment) Act, 1974
(Tamil Nadu Act 47 of 1974)
Object & Reasons6
|Statement of Objects and Reasons - Payment of Wages (Tamil Nadu Amendment) Act, 1974 (Tamil Nadu Act 47 of 1974). - It is considered that the deduction of profession tax payable by the employed persons from their wages will facilitate the local authorities to collecting the profession tax from them. But, unless the deduction of profession tax from the wages of the employed persons is authorised under the Payment of Wages Act, 1936 (Central Act IV of 1936), the employers cannot effect such deduction. It is, therefore, proposed to amend section 7 of the Payment of Wages Act, 1936 (Central Act IV of 1936), to enable deductions being made under that section on account of the profession tax payable by an employed person. 2. The Bill seeks to achieve the above object. Published in Part IV - Section 1 of the Tamil Nadu Government Gazette Extraordinary, dated the 22nd August 1974.|
"(gg) deductions of profession tax payable by the employed person to any local authority;".3. Insertion of new section 11-C in Central Act IV of 1936. - After section 11-B of the principal Act, the following section shall be inserted, namely: -
"11-C. Deductions in respect of profession tax. - The employer shall, if so required by a requisition in writing by the local authority concerned or by an officer authorised by it in this behalf, make the deductions authorised under clause (gg) of sub-section (2) of section 7 from the wages of the employed person and remit the amount so deducted in such manner as the State Government may, by general or special order, specify.