Section 5 in The Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
(5)[ Where a person falling under any of the entries in Schedule I is liable to pay the tax to more than one Designated Authority, he shall pay the tax to the Designated Authority where the tax liability is the highest:Provided that where a person produces a certificate to the effect that the tax has been paid by him to the Designated Authority where the liability^ of tax is highest, the tax shall not be levied by any other Designated Authority.] [This new sub-section 5 was inserted by Guj Act No. 10 of 2008 S-4(4) w.e.f 1-4-08]
