Section 376(3) in The Gujarat Provincial Municipal Corporations Act, 1949
(3)A person shall be deemed to carry on or to allow to be carried on a trade or operation within the meaning of clause (d) of sub-section (1) if he docs any act in furtherance of such trade or is in any way engaged or concerned therein whether as principal, agent, clerk, master, servant, workman, handicraftsman or otherwise.
