191. Liability of servants or agents in profession tax.
(1)If a company, firm, association or individual employs a servant or agent to represent it or him or the purpose of transacting business in a Municipality, such company, firm, association or individual shall be deemed to transact business in the Municipal area and such servant or agent shall be liable for the profession tax in respect of the business of such company, firm, association or individual, whether or not such servant or agent has power to make biding contracts on behalf of such company, firm, association or individual.(2)Where one company, firm, association or individual is the agent of another company, firm, association or individual, the former company, firm, association or individual shall not be liable separately to the profession tax on the same income as that of the principal.
