(4)Nothing contained in this section shall be deemed to render a person who resides within the local limit of one local authority and exercises his profession, art or calling, or transacts business, holds any appointment within the local limits of any other local authority or local authorities liable to profession tax for more than the higher of the amounts of the tax leviable by any of the local authorities and in such cases, the Government shall apportion the tax between the local authorities in such manner as they may deem fit and the decision of the Government thereon shall be final.Explanation. - For the purpose of this section "aggregate income" shall not include local allowance or allowances for house rent, 60[x x], carriage hire or travelling expenses.
