Notwithstanding anything contained in any other provision of this Act, if any person employs or allows, without prior approval of the authority of the Government, any individual not being a Bangladeshi citizen to work at his business or profession at any time during the income year, such person shall be charged additional tax at the rate of 50% (fifty percent) of the tax payable on his income or Taka 5 (five) lakh, whichever is higher in addition to tax payable under this Act.