GOKUL INSTITUTE OF TECHNOLOGY AND SCIENCES & GOKUL COLLEGE OF PHARMACY Vs. DEPUTY COMMERCIAL TAX OFFICER AND EX-OFFICIO PROFESSIONAL TAX OFFICER

JUDGEMENT

(1.) Since the issue raised in all these writ petitions is one and the same, they are being disposed of by this common order. The petitioner in all these cases is M/s. Gokul Institute of Technology and Sciences and Gokul College of Pharmacy, Piridi (v), Bobbili (M), Vizianagaram District. For imparting education in engineering and pharmacy courses, the petitioner employs many professors, academicians, other administrative staff.

(2.) The Andhra Pradesh State Legislature enacted the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987 (for short, "the Act") for the levy and collection of tax on professions, trades, callings and employments. Under section 5 of the Act, every employer is under an obligation to deduct from the salary of its employees, before such salary is paid to him. Section 6 provides for registration of assessees before the concerned assessing authority, section 7 provides for filing of returns and section 8 provides for assessment of profession tax and levy of penalties.

(3.) The petitioner did not register itself under section 6 of the Act nor did it file returns as provided under section 7 of the Act. It did not pay profession tax collected from its employees nor the profession tax of Rs. 2,500 payable by it as per Schedule-I of the Act since inception.