Levy of Tax

Levy of Tax. 3,

1. (1) There shall be levied and collected by every local authority a ta~x on prgfession, bade, calling and employment.
2. (2) Evew cornpan:. which transacts business within tho Limits of any IQ~ 4U-W for not le4 than Bixty days in the ,aggregate in any half year, and every person, who in any half year-
   • (a) ie engaged actively Or othhso h any p~fe&~rt, trade, dlina I or employment-
     • (i) within the limits of a local authority for not lcw than * dw in the wmate ; 04 P9

,(h) resides wi$&n the limits of a local authority for not less than

sixty days in the agmgate and i,q in receipt of my income from investments,

sball pay a half-yearly tax levied at such rates as deterniincd in

accordance with such procedure w may be prescribed, by the local authority which em11 not be less thaa the minimum and n-'l more than tho rriaxirnum specified in the Schedule..

1. (3) A person shall ba chargeable under the class appropriata t~ his aggregate income from all the sources specified in sub-section
2. (2) as being liable to the tax : Provided that, entry 21 in the Scheduls ,&,all apply only t;o such classesl of persons iw lnay be specified by the State Government by notification from time to time.
3. (4) Where a company or person provcs that ill or he ha9 paid :,he sum

rentla1 ~ct nlenls Actr, 1924, for the same half ycax to any locaJ authority or cantonment '' '' 1924. authority in the State of Tamil Nady, such compainy or kersorl shizll not Le ~jable, by reasMl merely of change of place of businew, excrcise o.f profession, trade, calling or employment, or residence, to p,ay tho tax to any other local

tiuthority or cantonment authority more than the difference llctween mch

rum nud the amount to which it or he is otherwise liable for: the. tax for the half year wuer $his Act.

1. (5) Nothing contained in thiEl section shall be deemed to render a person resides within the limits of any local authority or cantonment iyld

exercise8 his profession, trade, calling or employment or transacts business

117ithm the limits of amy other local authority or authorities or cantonment, linblc to tax for more tlian the higher of the apouts of the tax leviable by any one of

the local authorities or cantonment.

In such a, cme, the S?;ate Government shall apyortlon the tax between the local authorities incluhing cantonments in such manner as they may deem fib and the decision of the State - Government shall be final : ,

Governmen$ ahall be subject to the concurrence of the Central Government. '

1. (6) The ta.x leviable from a fim, association or joint Hindu family

may be levied on any adult member of the

firm, associabion or P~~milx. (7)

1. (a) If a cu,,,~any or person employs a servant or agent to repre it or him fdr the purpose of transacting b-inew within thc Emik of a

local authority, such conlpany or person shall be deemedl to transact business

ln au~h local aubhority and such servant orl agent shaU be liablt for the tax, iu respcct of the b~~siness ol: such company or person, whsther or not such scrrunt or agent has powes t~ make biding contract on Mas of such com- llany or person.

1. (b) TTheri. me comp:my or person is the agpt of another cornpaby or