(2)The total amount payable in respect of any one person to the State or to any one municipality, district board, local board or other local authority in the State by way of taxes on professions, trades, callings and employments shall not exceed [two thousand and five hundred rupees] [Substituted by the Constitution (Sixtieth Amendment) Act, 1988, Section 2, for " two hundred and fifty rupees" (w.e.f. 20.12.1988).] per annum.[* * *] [Proviso omitted by the Constitution (Sixtieth Amendment) Act, 1988, Section 2 (w.e.f. 20.12.1988).]