(3)Nothing Contained in this section shall be deemed to render a person, who resides within the local limits of one local authority exercise his profession, art or calling or transact business or holds any appointment within the limits of any other local authority or authorities liable to profession tax for more than the higher of the amounts of the tax leviable by any of the local authorities. In such a case the State Government shall apportion the tax between the local authorities in such a manner as they may deem fit and decision of the State Government shall be final.
