LIABILITY TO TAX

As from the date which may be notified by the State Government in the Official Gazette and subject to the provisions of this Act, every person who carries on a trade either by himself or by an agent or representative, or who follows a profession or calling or who is employment either wholly or in part within State shall be liable to pay or each financial year a tax in respect of such profession trade calling or employment and in addition to any tax rate duty of fee which he is a liable to pay under any other enectment for the time being in force; Provided that for the purposes of this section, a person on leave shall be to be deemed to be a person in employment.