Section 180(1) in Gauhati Municipal Corporation Act, 1971
(1)Every person who exercises or carries in the city, either by himself or by an agent or representative, any of the professions, trades or callings indicated in the Fourth Schedule, shall annually take out a license before the first day of April in each year or within one month of his taking up the profession, trade or calling, as the case may be, and pay for the same, such fee as is mentioned in that behalf in the said schedule.Provided also that the grant of such a license shall not be deemed to affect the liability of the licensee to take out a license under any other section of this Act:Provided also that the Commissioner may -(a)Remit or refund any portion of the fee so payable in respect of the exercise or carrying on of any profession, trade or calling if he is satisfied that the profession, trade or calling has not been exercise or carried on for more than six consecutive months; or(b)Exempt a person, who in the opinion of the Commissioner is unable to pay the fee due for a license, from liability to take out such license, or declare that he shall be entitled to take out a license under a lower class than that under which he is chargeable according to the said schedule;(c)In any other case exempt any person from liability to take out a license or declare that any person shall be entitled to take out a license under a lower class than before.
