Administration Manual - B.E.S.T. Undertaking.

per Section 19 of the Act. In case of BEST since our work is
computerised we received listing of such employees from
whose salary tax deducted with the amount of tax is
forwarded by EDP Dept. to TK Dept. every month.
As per above table EDP deducts profession tax of
employee and list of such amount deducted is forwarded to
income tax section every month.
Income tax section prepares the bill voucher for payment as per amount
on the EDP listing & after obtaining signature of the Head of Dept. i.e.
Sr.STK on the bill voucher, the same is forwarded to Audit alongwith
register maintained by Income Tax section known as Bill register in
which all the monthly vouchers are entered and forwarded to Audit
Department for audit. After auditing the same is forwarded to Cash Dept.
for preparing cheque.
The cheques is drawn in the name of Profession Tax
Officer ‘A’ ward having the a/c in ‘The State Bank of India’,
Main Branch. The cheque so prepared is deposited in the
said bank through correspondence Department every month
within 15 days from the date of salary disbursement to
employees.
Working of Prohibitory Court Orders
1) As an when prohibitory Court orders i.e. salary attachment orders
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received by TK Dept., the same are entered in Inward Registered.
The same format of Inward Register is enclosed as Annexure ‘A’.
2) Once the order is registered, the same is scrutinized by the
concerned clerk and discrepancies if any, in context of