i have these two tables,
employeeid | firstname | lastname | address | pan | joindate | lastupdatedate | annualincome | taxrate | currentgrade
------------+------------+----------+-------------+------+------------+----------------+--------------+---------+--------------
1 | tushar | mishra | bommanhalli | ab7c | 2012-10-15 | | 300000 | 0.05 | 2
2 | puneet | purohit | j.p | ab5c | 2012-10-15 | | 300000 | 0.05 | 2
3 | vishwanath | b.s | btm | ab6c | 2012-10-15 | | 300000 | 0.05 | 1
4 | xavier | d'souza | btm | ab8c | 2012-10-15 | | 300000 | 0.05 | 1
5 | deepak | kumar | hebbal | | 2012-10-15 | | 300000 | 0.05 | 1
and other one..
employeeid | salarydate | income | tax
------------+------------+--------+------
2 | 2012-11-01 | 25000 | 1250
3 | 2012-11-01 | 25000 | 1250
4 | 2012-11-01 | 25000 | 1250
5 | 2012-11-01 | 25000 | 1250
2 | 2012-12-01 | 25000 | 1250
3 | 2012-12-01 | 25000 | 1250
4 | 2012-12-01 | 25000 | 1250
5 | 2012-12-01 | 25000 | 1250
2 | 2013-01-01 | 25000 | 1250
3 | 2013-01-01 | 25000 | 1250
4 | 2013-01-01 | 25000 | 1250
5 | 2013-01-01 | 25000 | 1250
1 | 2012-11-01 | 25000 | 1500
1 | 2012-12-01 | 25000 | 1500
1 | 2013-01-01 | 25000 | 1500
here the tax column in second table is for a month .i want to fetch the name of the employee who had paid highest tax last year. here employee id in second table is referenced to the employeid in 1st table.