Section 521(3) in Greater Hyderabad Municipal Corporation Act, 1955
(3)A person shall be deemed to carry on or to allow to be carried on a trade or operation within the meaning of paragraph (ii) of clause (e) of sub-section (1), if he does any act in furtherance of such trade or is in any way engaged or concerned therein whether as principal, agent, clerk, master, servant, workman, handi-craftsman or otherwise.