Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in the foregoing provisions, every head of office or employer or manager or proprietor or any person in the administrative control of any office, company, firm, undertaking, establishment or any institution where persons are employed or engaged for salaries or wages shall be bound to recover from any such person liable to profession tax, the profession tax due at the rate fixed by the Municipality and pay over to the Municipality as hereinafter provided.