(1) Any person who has liability to pay tax under this Act, may obtain a profession tax payment certificate in such form, in such manner and subject to such conditions and restrictions, as may be prescribed.

(2)Any Government, local authority, body corporate established by or under a Central or State Act, or any other person or entity or authority as may be prescribed by the State Government, shall, before placing an order with, or making purchase of any goods or services from any person who has liability to pay tax under this Act or before making any payment to such person for such purchase or before entering into any contract with such person for execution by him of such contract or before making payment to such person execution of such contract or before renewal of any license issued to such person, ask for a valid profession tax payment certificate from such person. ;