Liability to tax

As from the date to be notified by the 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 in employment, either wholly or in part within the State shall be liable to pay for each financial year a tax in respect of such profession, trade, calling or employment and in additions to any tax, rate, duty or fee which he is liable to pay under any other enactment for the time being in force: Provided that for the purposes of this section a person on leave shall be deemed to be a person in employment.