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messengers drivers watchmen private security guards cleaners gardeners workers
                                        The Provisional Collection of Tax (Income Tax) Order, 2001
                                        
                                    
                                        messengers  drivers  watchmen  private security guards  cleaners  gardeners  workers employed in the hospitality or manufactur- ing industry restaurants, agriculture, mining, or in refrigerated facilities.  . other employees approved by the commissioner, 
                                    
                                    
                                        The Provisional Collection of Tax Act (Income Tax) (No. 3) Order, 2001
                                        
                                    
                                        messengers  drivers  watchmen  private security guards  cleaners  gardeners  workers employed in the hospitality or manufacturing industry, restaurants, agriculture, mining, or in refrigerated facilities.  2. other employees approved by the commissioner,