(1)Nothing contained in this Chapter shall be construed to make the Government liable to pay any profession tax in respect of any commercial, industrial or other like undertakings which are owned or managed by or on behalf of the Government.(2)The Government, or with the sanction of the Government the Municipality may exempt any person or class of persons wholly or in part from the payment of any tax . But nothing in this section shall be deemed to authorise the exemption of any person solely on the ground that he is a Councillor.
