Section 123(1) in Siliguri Municipal Corporation Act, 1990
(1)Every person, who exercises or carries on in Siliguri either by himself or by an agent or by a representative, any of the professions, trades or callings mentioned in Schedule III, shall, before the first day of July in each year or within one month of his taking up such profession, trade or calling, as the case may be, pay annually a tax thereon at the rate mentioned in that Schedule:Provided that the payment of such tax shall not be deemed to affect the liability of such person to take out a licence under the provision of any law in force for the time being.
