Section 9. I n the case of every person holding a paicl en1- Dcd:lction i n ploynient uncler or receirilig any

9. I n the case of every person holding a paicl en1- Dcd:lction i n ploynient uncler or receirilig any annuity or pcnsioli case of s e n ants ,~ncl froiii ally Company, or any hl~uliicipal or other lxulilic l,~ll,io,,,.l, (,r U O ~ J T or Association iiot being `s` Com~any, tlic cluf y L o i n ~ ~ n ~ ~ i ~ s to which he is liable under this Part sliall be decl~~cted $t?''~~lll~ifrom his pay, annuity or peiisioii st tlle tiinc of payi~iellt by the 'I'rcasurer or other officcr -\-c.liose duty it, is to iliakc snch l~ayments, :~ncl shdl l)e declnecl to ix: a tax l ~ ~ j ~ d ~ l e u~iclcr trllis Act. 1s.vcl~y Payment to Every sucli Treasurer or other officer shall, as soon Governmel~t. as may be after making suclz deductions, pay to the creclit of the Government of India, or as such Government shall from time to time direct, the amount of such deductions and shdl be answerable to such Government for such payment. Payment to Every Company, public BOC~Y or Association, Treasurer or other officer as aforesaid is liereby inclemnified for all deductions ancl paynie~~ts made in pnrsuance of this section. Indemuity. The Treasurer, Secretary or principal Agent or Manager of every such Company and public Body or Association shall prcpare, and, on or before the tllirtieth day of April in this year, cleliver, to the Collector, in such form as may be prescribed by the Governor General of India in Council, a return in writing showing the names of every person holding at the date of the said return a paid employment ulzder or receiving a pension or anlluity from the Company or Body or Association whose -pay or pension or annuity as such amounts to forty-one rupees, Len annas, eight pie per mensem or upwards, together with t,he salaries, annuities or pensions payable by the Conipany or public Body or Association to dl such persons respectively. Annual return by Treasurer, kc. 10. TVhenever the full duty leviable under this Act in April 1870 is not deducted at the time of paylilent is not deducted at the time of paylilent in that month from the pay, annuity or pension chargealde therewith, the deficiency shall be clecl~xctecl from SLICIZ pay, annuity or pensioii at somc subsequent time of payment. Difference bet\\.eeu duty under this ~~t for April 1870 and duty under Act `IX` of 186s. bet\\.eeu duty in April 1870 is not deducted at the time of paylilent is not deducted at the time of paylilent under this ~~t for April in that month from the pay, annuity or pension P A R T 111. sl~ipping Compauies. 11. The 'I?reaswer, i3ccrcta,z+,l.y or princil~d A gent or ISfanager in Inclia of every Cornpaily shall, in the cnsc of a Xliipping Conil~any trading bctweeu Brilisll India and any other country, pay to Govol.nmcnt iu respect oS onc moiei,y of t'he nett 11rofit.s iilade l ~ y cncll of the ships 1'77 1870. ] I~~conze Tax. sllips of SUCB Coi1ipany cngagccl in such tradc, during the year encling on the day on which tlie Conlpany's accounts shall 11a;ve been last made up, the duty of six pies in the rupee, ancl in the case of every other Company pay to Other Governllient in respect of the whole of the nett profits COml)""ies. made in British India by such Conipany during the year encling on the day on which the Company's accounts shall have been last made up thc duty of six pies in the rupee, ancl shall prepare, and, on or before the thirtietl-~ day statclnellt of of April in this year, deliver, to the Collector, a state- EE~E;~. liicnt in writing signed by him sllot\ring the result of such accounts (if any). day statclnellt of In the case of any Company where no such ac- Annual counts as are nientioned in this section have been l,rofit,. ~iinilc up within the year ending on the thirty-first day of JZarch 1810, the Treas~mer, Secretary or principal Agent or lianager of such Company shall prepare, and, on or before tlie thirtieth day of April in this year, cleliver, to tlie Collector a return in writing sipcci by liiiii and stating the nett profits macls by such ships or by the Company (as the case may be) during the year encling on the saicl thirty-first day of March. return of nett Every such Trea,surer, Secretary or principal Agent Iude1nnit.y. or Nanager is hereby inclemnifiecl for all payincnts niacle in pursuance of this section.