08 July 2013
Charging sect. speaks of liability of a person carryingon business or profession. If no business is done during 2010 to 2012 will not be liable to pay prof. tax for that year.
21 July 2013
Please go through Sect. 3(2) of Prof. Tax Act.Decision in case of Dwarkada Pardiwala R.A. No 47 of 1979 dated 13.03.1980 is on same issue.