Professional tax in west bengal on director

CA Sneha Todi (PRACTICING CHARTERED ACCOUNTANT)   (32 Points)

19 March 2013  

Is there any professional tax liability on a director of a company having regi. ofc at West Bengal

Case i : If director is resident in West Bengal only.

Case ii: If director is resident in state other than West Bengal.

Please also tell, Whose responsibility is first to get registered and pay Professional Tax, in case there is default...?