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The Paurashava Ordinance, 1977 (Ordinance)

( Ordinance NO. XXVI OF 1977 )

Chapter II

MUNICIPAL TAXATION

Deduction of taxes from salaries
61. If a Paurashava levies a tax on professions, trades or callings, it may require the employer of the person liable to such tax to deduct the tax from the salary or wages payable to such person, and on such requisition the amount of the tax due shall be deducted from the salary or wages of the person concerned and credited to the Municipal Fund, provided that the amount so deducted shall in no case exceed twenty-five per cent of the salary or wages.

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