Section 142-A of the Government of India Act 1935, and Article 276 of the Constitution in that the amount demanded as tax from ... Government of India Act, 1935, or of Article 276 of the Constitution, that in the circumstances of the case notice under Section
Provinces Municipalities Act as applied to Berar is ultra vires of Article 276 of the Constitution of. India?"
2. This reference arises ... Article 286 would clearly show what the intention of the draftsmen must have been when they drafted the proviso to Clause (2) of Article 276
Section 142A of the Government of India Act, 1935 and Article 276 of the Constitution of India which prohibited recovery of a tax on profession ... India Act, 1935 and similar proviso to Sub-clause (2) of Article 276 of the Constitution of India, the original tax at the rate
entry No. 19 violative of Article 14?
(ii) Is the PT Act an infringement of Article 276?
(iii) Whether the Tribunal's verdict ... based upon Article 14 , is of no substance.
6. As I understand the trader's submissions, Article 276 is said to be violated thus
year as it would offend the provisions of Article 276 of the Constitution. Article 276(2) provides that the total amount payable in respect ... limited to Rs. 250, as contended by him and Article 276(2) of the Constitution would have no application to the present case
State Of Bombay vs R.M.D. Chamarbaugwalia And Ors. on 12 January, 1955
Equivalent
which are required to be considered may now be set out. Article 276(1) of the Constitution provides that notwithstanding anything in Article ... authorities have been varying sums not exceeding the limit imposed by Article 276(2) of the Constitution. The limit prescribed under Article 276
India Act, 1935, as then prevailing, and later the provisions of Article 276 of the Constitution, which prescribed the maximum limit ... which, according to it, the Municipal Committee was entitled under Article 276 to recover. The Municipal Committee went in appeal to the District Court against
reads as follows:
(1) Subject to the provisions of article 276 of the Constitution of India and of this Act, there shall be levied ... that the ceiling limit of Rs. 250 per annum prescribed under Article 276 is not overstepped.
9. The question is whether this classification is violative
which are required to be considered may now be set out. Article 276(1) of the Constitution provides that notwithstanding anything in article ... authorities have been varying sums not exceeding the limit imposed by article 276(2) of the Constitution. The limit prescribed under article 276
