Levy and collection of tax

(1) Subject to the provisions of Article 276 of the Constitution of India and the provisions of this Act, there shall be levied and collected a tax on professions, trades, callings and employments for the benefit of the State. (2) Every person engaged in any profession, trade, calling or employment and falling under one or the other of the classes mentioned in Schedule-I shall be liable to pay to the State Government the tax at the rates specified against each class in the said Schedule. (1) Subject to the provisions of Article 276 of the Constitution of India and sub-section (3) of this Section; there shall be levied and collected a tax, on every employee, who exercises a professions, trades, callings and employments or transact business; (for a minimum of 120 days in a year) for the benefit of the State towards the welfare of the schedule tribes, schedule castes and weaker sections of the State. (2) Every person or employee engaged actively or otherwise in any profession, trade, calling or employment and falling under one or the other of classes mentioned in the second column of Schedule, shall be liable to pay to the State Government the tax at the rate(s) mentioned against the class of such person(s) in the third column of the said Schedule: Provided that, the tax so payable in respect of any person or employee shall be subject to the restriction prescribed in Clause 2 of the Article 276 of the Constitution. Provided further that the State Government may specify different rate or rates of tax in respect to different categories of person(s) or employees. (3)(i) No tax shall be payable by the person(s), whose salary or wages do not exceeds Rs. 15,000 a month. (ii) No tax shall be payable by the persons employed with the Union Ministry of Defence, Union Ministry of Home Affairs and Border Security Force.