(1)If the Council by a resolution determines that a profession tax shall be levied, then as from the date of notification of such determination :(i)every company, firm, association or Hindu undivided family transacting business in the Municipal area for not less than sixty days in the aggregate in any half-year; and(ii)every individual who in any half-year-(a)exercise a profession, art or calling or transacts any business of holds any appointment, public or private, either within the Municipal area or without it, but at the same time residing therefor not less than sixty days in the aggregate, or(b)is in receipt of any [* * *] [Omitted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.] income from investments residing in the Municipality area for not less than sixty days in the aggregate, shall pay to the Municipality a half-yearly tax at such rates, as may be prescribed, subject to the maximum of one hundred and twenty-five rupees per year :Provided that no profession tax shall be payable as hereinbefore provided when the [total annual income] [Substituted vide Orissa Act No. 16 of 1968 w.e.f. 1.8.1968.] does not exceed three thousand and six hundred rupees :Provided further that in levying the profession tax the total income from all sources shall be taken into account.(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.].(3)Nothing Contained in this section shall be deemed to render a person, who resides within the local limits of one local authority exercise his profession, art or calling or transact business or holds any appointment within the limits of any other local authority or authorities liable to profession tax for more than the higher of the amounts of the tax leviable by any of the local authorities. In such a case the State Government shall apportion the tax between the local authorities in such a manner as they may deem fit and decision of the State Government shall be final.
