PROFESSION TAX

PROFESSION TAX.—

1. (1) Where the Council by a resolution determines that a profession tax shall be levied- A.every company which after the date specified in the notification published under section 232-
2. (1) transacts business in the municipal area for not less than sixty days in the aggregate to any half-year; or
   • (ii) transacts business outside the limit of the municipal area but has its head office or place from which its business is controlled within the municipal area for not less than sixty days in the aggregate in any half-year; and B.every person, who after the said date in any half-year,—
   • (a) exercises a profession, art or calling or transacts business or holds any appointment, public or private-
     • (i) within the municipal area for not less than sixty days in the aggregate; or
     • (ii) outside the municipal area, but who resides within the municipal area for not less than sixty days in the aggregate; or
   • (b) transacts business outside the municipal area but has his head office or place from which his business is controlled within the municipal area for not less than sixty days in the aggregate; or
   • (c) resides in the municipal area for not less than sixty days in the aggregate and is in receipt of any income from investments, shall pay a half-yearly tax assessed in accordance with the rules as may be made.
3. (2) A person shall be chargeable under the class appropriate to his aggregate income from all the sources specified in sub-section(l)as being liable to tax.
4. (3) Where a company or person proves that it or he has paid the sum due on account of the profession tax levied under this or any other Act for the same half-year to any local authority in theState, such company or person shall not be liable, by reasonsmerely of change ofplaceof business, exerciseof profession, art or calling appointment orresidence, to pay toany other local authoritymore than the difference between such sum and the amount towhichit or he is otherwiseliable for the profession tax for the half yearunder this or such other Act.
5. (4) Nothing contained in this section shall be deemed to render a person who resides within the local limit of one local authority and exercises his profession, art or calling, or transacts business, holds any appointment within the local limits of any other local authority or local authorities liable to profession tax for more than the higher of the amounts of the tax leviable by any of the local authorities and in such cases, the Government shall apportion the tax between the local authorities in such manner as they may deem fit and the decision of the Government thereon shall be final. Explanation.— For the purpose of this section "aggregate income" shall not include local allowance or allowances for house rent, 60 [x x], carriage hire or travelling expenses.