The profession-tax leviable from a firm, association or joint Hindu family may be levied from any adult member of the firm, association or family.

Liability of servants or agents to profession tax Liability of servants or agents to profession tax: If a company or person employs a servant or agent to represent it or him for the purpose of transacting business in a municipal area such company or person shall be deemed to transact business in the municipal area and such servant or agent shall be liable for the profession tax, in respect of the business of such company or person, whether or not such servant or agent has power to make binding contracts on behalf of such company or person.