Consider the following statements.
1.Professional tax is levied by state government or local municipal bodies and is in addition to the income tax that the central government collects.
2.Article 276 of the constitution empowers the state to levy the tax in respect of profession, trade, calling and employment.
Which of the statement given above is / are correct ?
A1 only
B2 only
CBoth 1 & 2
DNeither 1 nor 2