Section 47. (1) When a company or firm has several places of

46 License-tax Amendment. [ACT II (Chapter VI 47. (1) When a company or firm has several places of 46 License-tax Amendment. [ACT II (Chapter VI.—Supplemental Provisions.—Sections 48-50.) principal place of business or residence. of business in territories subject to different Local Governments, the Governor General in Council may declare which of those places shall, for the purposes of this Act, be deemed to be the principal place of business. (2) When a company or firm has several places of business in the territories subject to a single Local Government, that Government may declare which of them shall, for the purposes of this Act, be deemed to be the principal place of business. (3) When a person has several places of residence in territories subject to different Local Governments, the Governor General in Council may declare which of those places shall, for the purposes of this Act, be deemed to be his residence. (4) When a person has several places of residence in the territories subject to a single Local Government, that Government may declare which of those places shall, for the purposes of this Act, be deemed to be his residence. (5) The powers given by this section may be delegated to, and exercised by, such officers as the Governor General in Council or the Local Government, as the case may be, appoints in this behalf. Saving in favour of payers of pandhari and capitation taxes.