Amendment status not verified — confirm the current text below against the official source.
As from the first day of April 1947 and subject to the provisions of this Act, every person ~ho carries on a *For Statement of Objects and Reasons see Assam Gazette page 35 Part V, 1947. 1 Substituted by the A. 0. 1950 for "Provincial" 2 Came into force from 1st May 1947 see Notification No.BB.94/45/50, dated 18th July 1947. 3 Substituted by the A. O. 1950 for "Province" tExtended to Excluded and P. E. Areas under section 92 of theGovernmentof India Act 1935 see NotificationNos.L.90/47/17, dated 9th April 1948 and No.BB.94/45/74, dated ~3rd January 1948, 4 Inserted by Assam Act XIII of 1952. 5 Substituted by Assam Act XIII of 195?. [Price 2 annas or 2d.] -- 2 trade either by himself or by an agent or representative, -or who follows a profession or calllng, or who is in employ- me~t, either wholely or m part within the [State)l shall be liable to pay for each financial year a tax in respect of such profession, trade, calling or employment and in addition 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. Rates of tax,