Professional Tax Already Paid In Advance To Previous State Of Employment

Hello All,

I believe that we are liable to pay ‘Professional tax’ ( of INR 200 per month in Karnataka state ) if I am employed.

In my scenario , I have already paid 6 months of ‘Professional tax’ in advance (For period Oct 2014 to march 2015 to Tamilnadu govt ) to my previous employer . ( I have proof to support my claim )

Now my state of employment has changed from Tamilnadu to Karnataka.

According to section point (4) of 198-B. Levy of profession tax of below link

Rural Development & Panchayat Raj - Panchayat Raj : TN Panchayats Act

(4) Where a company or person proves that it or he has paid the sum due on account of the tax levied under this Chapter or any tax of the nature of a profession tax imposed under the Cantonments Act, 1924 (Central Act II of 1924) for the same half year to any Local Authority or Cantonment Authority in the State of Tamil Nadu, such company or person shall not be liable, by reason merely of change of place of business, exercise of profession, trade, calling or employment, or residence, to pay the tax to any other local authority or Cantonment Authority.

I am not liable to pay tax to Karnataka govt again for the above mentioned duration. Please give your point of view.

Thanx ,

Abhishek

Dear Abhishek,
In Tamil Nadu rules the PT need not be paid in advance. ie for year 2014-15, from April 2014 to September 2014 you have to pay it before 15 of September and from october 2014 to March 2015 you have to pay the PT before February 2015. I don't know why your TN employer has deducted in advance.
Hence according to me your TN employer has no right to deduct the PT in advance since you are not going to work for them from October 2014 to march 2015. You are liable to pay the PT for the karnataka state since you are working there in the said period.

@LabourNET Law Consultancy1,
Thanx for your quick response. :)
A little bit of background. I left my previous employer on 28 Aug,2014 (last working day) .From Aug month salary,6 months PT was deducted ( For Tamilnadu :- INR 1175 ) . As per your reply, that deduction was for Oct 2014 to March 2015.
Now since i have left the company, can i apply for refund of my PT ? is there any concept of refund of wrongly deducted Professional tax ? If so, can you Please explain on the process involved ?
Thanx,
Abhishek

Abhishek,
I don't know whether that deduction was for which half yearly. My only point is that the PT cannot be paid in advance for half year. If the deduction is for the period from April 2014 to September 2014 , then the deduction is perfectly correct. I had replied bases on our details which you have provided.
Coming to refund part, yes you have a right to ask for refund of PT which you have paid in advance. Write a letter to the company asking then to give refund. Even then if they are not ready to give refund, then file a compliant before the Labour officer, or the secretary of the corporation or municipality where the company is situated.