Professional tax already paid in advance to previous state of employment

[Asked by Guest]

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

http://www.tnrd.gov.in/pract/chapter_IXA.htm

(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

[DR.MARIAPPAN GOVINDARAJAN]

I hope that you would got clarified in the above issue. If not please inform.

AI Summary

Professional tax payment in prior state prevents duplicate liability after relocation when proof of payment is produced.
A person who proves payment of professional tax for the same half year to a local authority in the State is not liable, merely by reason of change of place of employment or residence, to pay the tax again to any other local authority; thus an employee who has paid professional tax in advance to a previous employer may rely on documentary proof to avoid duplicate liability for the same period.