(2)If a company, firm, association, Hindu undivided family or individual proves that it or he has paid the sum due on account of the profession tax levied under this Act [* * *] [Omitted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.] for the same half-year to any Municipality [* * *] [Omitted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.] in the State of Orissa, such company, firm, association, Hindu undivided family or individual shall not be liable by reason merely of change of place of business, exercise of profession, art or calling appointment or residence, to pay to any other Municipal Council [* * *] [Omitted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.] more than the difference between such sum and the amount to which it or he is otherwise liable for the half-year under this Act [* * *] [Omitted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.].
