The basic postulate for bringing the employment of persons for hire or reward in any activity of trade, business, or commerce, including amusement and service to the public at large, under the Shops and Establishments Act is "the place" or "premises" from where such activities are carried on. An actor is an independent professional, and the services rendered by his personal secretary, costume designer, make-up artist, housekeeper, security guards, car driver, etc., are purely personal services. Therefore, his place of residence cannot be considered a business entity to attract the Shops & Establishments Act, and as such, no labor laws would be applicable to them.
The levy of professional tax is derived from Article 276 of the Constitution of India by local bodies such as Panchayats, Municipalities, and Municipal Corporations within their geographical limits. Anyone engaged in any profession, calling, or employment has to pay professional tax levied by the concerned local body according to their earnings.