- Notwithstanding anything contained in the foregoing provisions, every head of office, employer, manager, proprietor and any person in the administrative control of any office company, firm, undertaking, establishment or any institution, where persons are employed or engaged for salaries or wages, shall be bound to recover from any such person liable to profession tax, the profession tax due at the rate fixed by the village panchayat and pay over to the village panchayat as hereinafter provided.
