You need to keep following points in mind – The certificate should be displayed at a prominent place within shop. It should be renewed well before expiration date. Any change or updating should be notified to chief labor inspector Any person who indulges in behavior prohibited by this act would be liable to punishment under law.
Following record should be maintained – Working hours. Rest period Leave taken Leave with wages Fines Salary
“Shop” under this act is defined as any premise where goods are sold in wholesale or retail. It also includes place where services are rendered, warehouse, Godown, workhouse etc. It excludes factory as same is covered under Factories act 1948.
Establishment could be anything from Shop, commercial establishment, Residential hotel, Restaurant, Theatre, public amusement, Retail trade or business.
Following entities are required to obtain a this certificate under this act. These are – Retail and wholesale shops; Premises where services are rendered to customers including office; Workhouse or workplace, used for trade or business Theatre or place of public entertainment or amusement Commercial establishment Storeroom, godown or warehouse; Restaurant or eating house Residential hotel
Jurisdictional Deputy Commercial Tax officer (Commercial Taxes Department) is the profession tax Officer.
Tax on Professions, Trades, Callings and Employment.
No, not all State Government levies Professional tax.
Profession tax is basically two types 1. Enrollment (Form V Payments) Monthly deduction from salaries 2. Registration:-Profession payable based on the annual turnovers of the registered dealers.
No. Once the registration is done, you just need to do the monthly filing and deposit the requisite PF to the department. However, if you close the company, you will have to intimate the PF Department within 45 days of such closure to avoid penalties for not filing the returns.