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Where the standing in profession or calling of : (a) Legal practitioners including solicitors and notary public, (b) Medical Practitioners including Medical consultants and dentists, (c) Technical and Professional consultants including Architects, Engineers, R.C.C. consultants, Plumbers, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants, (d) Chief Agents, Principal Agents, Special Agents, Insurance Agents, Surveyors or Loss Assessors Licenced under the Insurance Act, 1938 (4 of 1938). (e) All contractors, (f) Commission Agents, Dalals and Brokers other than Estate workers, 1[(i) less than two years Nil (ii) two years or more but less than five years Rs. 1000 (iii) five years or more but less than ten years Rs. 1500 (iv) ten years or more Rs. 2500] 3 (i) Members of Associations recognised under the Forward Contracts (Regulation) Act, 1952 (74 of 1952) Rs. 2500 (ii) Members of stock exchanges recognised under the Securities Contracts (Regulation) Act, 1956 (42 of 1956) Rs. 2500 (iii) Estate agents and brokers : 1 Clause (A), (B) and (C) of Sr. No. 2 and entries relating thereto substituted by clause (i) to (iv) by Professional Tax (Amendment) Act, 1999 w.e.f. 1.5.99. Earlier to substitution clause (A), (B) & (C) read as under : (A) In a place having a population of less than 50,000 is : (i) less than five years Nil (ii) five years or more but less than ten years Rs. 200 (iii) ten years or more but less than fifteen years Rs. 400 (iv) fifteen years or more Rs. 600 (B) In a place having a population of 50,000 and above but less than 1,00,000 is : (i) less than five years Nil (ii) five years or more but less than ten years Rs. 600 (iii) ten years or more but less than fifteen years Rs. 800 (iv) fifteen years or more Rs. 1000 (C) In a place having a population of 1,00,000 or more is, (i) less than five years Nil (ii) five years or more but less than ten years Rs. 1000 (iii) ten years or more but less than fifteen years Rs. 1500 (iv) fifteen years or more Rs. 2500 X LAWS IN M.P. (a) in a place having a population of less than 50,000 Rs. 1000 (b) in a place having a population of 50,000 but less than 1,00,000 Rs. 1500 (c) in a place having a population of 1,00,000 and above Rs. 2500 (iv) Whole time Directors (other than those nominated by Government) of companies registered under the Companies Act, 1956 (1 of 1956) Rs. 2500 (v) Remisiers recognised by stock exchange Rs. 2500 (vi) All liquor licencees Rs. 2500 (vii) Employers of theaters as defined in the Madhya Pradesh Shops and Establishments Act, 1958 (25 of 1958) Rs. 2500 (viii) (a) Owners of oil pumps with service stations and where any such oil pumps is leased, the lessee thereof Rs. 2500 (b) Owners of oil pumps without service stations and where any such pump is leased, the lessee thereof Rs. 1500 (c) Owners of service stations and where any service station is leased, the lessee thereof Rs. 1500 (ix) Employers of residential hotels as defined in the Madhya Pradesh Shops and Establishments Act, 1958 (25 of 1958) (a) having less than twenty beds Rs. 1000 (b) having twenty beds or more but not more than fifty beds Rs. 1500 (c) having more than fifty beds Rs. 2500 (x) Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling Rs. 2500 (xi) Individuals or institutions conducting chit funds Rs. 2500 (xii) Banking Companies as defined in the Banking Regulation Act, 1949 (10 of 1949) Rs. 2500 (xiii) Co-operative Societies registered or deemed to be registered under the Madhya Pradesh Co-operative Societies Act, 1960 (17 of 1961) (a) State level societies engaged in any profession, trade or calling Rs. 1000 (b) District level societies engaged in any profession, trade or calling Rs. 800 (c) Co-operative sugar factories and co-operative sugar mills Rs. 2500 (xiv) 1[Owners of video parlours or video libraries or both and where any video parlour or video library or both are leased, the lessee thereof, or owners of beauty parlours, cable operators, film distributors, persons ow.ing/running STD/ISD booths other than those owned or 1 Subs. for the words ‘Owners of video parlours or video libraries or both and where any video parlour or video library or both are leased, the lessee thereof’ by Professional Tax (Amendment) Act, 1999 w.e.f. 1.5.99 PART - IV PROFESSIONAL TAX ACT, 1995 319 run by Government or by physically handicapped persons, or persons owing/running marriage halls] : (a) in a place having a population of less than 50,000 Rs. 1000 (b) in a place having a population of 50,000 and above but less than 1,00,000 Rs. 1500 (c) in a place having a population of 1,00,000 and above Rs. 2500 (xv) Money lenders registered under the Madhya Pradesh Money Lenders Act, 1934 (13 of 1934) : (a) in a place having a population of less than 50,000 Rs. 1000 (b) in a place having a population of 50,000 and above but less than 1,00,000 Rs. 1500 (c) in a place having a population of 1,00,000 and above Rs. 2500