Amendment status not verified — confirm the current text below against the official source.
LIABILITY TO TAX : As from the date which may be notified by the State 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 employment either wholly or in part within State shall be liable to pay or each financial year a tax in respect of such profession trade calling or employment and in addition to any tax rate duty of fee which he is a liable to pay under any other enectment for the time being in force; Provided that for the purposes of this section, a person on leave shall be to be deemed to be a person in employment. Ex-514/95 - 2 -