Section 8(2) in The M.P. Vritti Kar Adhiniyam, 1995
(2)Every person liable to pay tax under this Act, other than a person earning [salary or wage] [Substituted by M.P. Act No. 8 of 1999.] in respect of whom the tax is payable by the employer but including a person who in addition to earning a [salary or wage] [Substituted by M.P Act No. 8 of 1999.] is also carrying on a trade, profession or calling other than agriculture or who is simultaneously in employment of more than one employer, shall obtain a certificate of registration from the Profession Tax Assessing Authority in such manner and form as may be prescribed.
