Section 4 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(4)A person falling under any of the entries 2 to 10 in Schedule-1 shall be liable to pay the tax for the year irrespective of whether he is engaged in the profession, trade calling or employment during the whole of such year or any part thereof.]
