Professional tax in west bengal on director

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...?

 

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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...?  

Its URGENT............

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