Local authorities not to levy profession tax.

1. (1) Notwithstanding anything in any

enactment governing the constitution or establishment of a local authority, no local authority shall, on or after the commencement of this Act levy any tax on profession, trades, callings or employments.

1. (2) The provisions in such enactment authorising the local authority to levy such tax shall stand repealed. Explanation.- For purposes of this section, 'local authority' means a municipal corporation, a municipality or 1[a village panchayat]1 established by or under any law for the time being in force in the State.

¹ Substituted by Act 26 of 1982 w.e.f. 27.7.1982.