Inspection and verification

• Officers visit business premises to review relevant documents and records.
  
• They assess whether professional tax has been properly deducted and paid.
  
• Payroll, attendance registers, and prior PT filings are examined.
  
• A report is prepared detailing the extent of non-compliance.
  

Show-cause notice issuance

• A formal notice is sent to the employer or individual.
  
• It demands a written explanation for non-compliance within a set timeframe.
  
• The notice includes details of the violations found during inspection.
  
• Officers provide a deadline for responding to the notice.
  

Assessment and calculation of dues

• Officers calculate unpaid professional tax liabilities.
  
• Interest is computed on overdue payments as per applicable laws.
  
• Penalties are determined based on the type and duration of default.
  
• A provisional order is issued for the assessed amount.
  

Recovery actions

• Demand notices are sent requiring immediate payment.
  
• In case of continued default, bank accounts may be attached.
  
• Legal steps can be taken to recover dues from assets or receivables.
  
• Further proceedings may include property attachment.
  

Final order and monitoring

• A final assessment order is issued after hearing the response.
  
• Penalties and interest are confirmed or revised accordingly.
  
• Officers track future compliance through periodic reviews.
  
• Repeat violations are recorded for further administrative action.