Professional tax

Is self employed, directors of company and partnership firm proffessional tax subject to a slab or ceiling limit?

if so kindly mention were it has been stated

P. Tax is only applicable if there is relationship between employer and employee.

but article 276 states that directors of a company, partnership's, individual partners, self employeed persons or owner's of any business undertaken in the state, it is to be submitted depending upon there gross turnover in the preceding year.

As per article 276(2) of the constitution ,State Govt , municipality or other authority which is authorised under article 276(2) can impose professional tax on employment from a person maximum up to 2500/year.