Section 554(3) in The Orissa Municipal Corporation Act, 2003
(3)A person shall be deemed to carry or to allow to be carried on a trade or operation under Sub-clause (ii) of clause (e) of Sub-clause (1), if he does any act in furtherance of such trade or is in any way engaged or concerned therein whether as principal, agent, clerk, master, servant, workman, handicrafts man or otherwise.
