maximum limit of Rs. 2,500 per annum as imposed under Article 276(2) of the Constitution. Such tax was, however, on their profession/trade ... imposing a tax not mentioned in either of those Lists.
Article 276. Taxes on professions, trades, callings and employments-(1) Notwithstanding anything in Article
Messrs Aztec Fluids And Machinery Pvt ... vs Union Of India on 1 April, 2022
Author
spoken on the validity of the section and that is law under Article 141 of the Constitution. That cannot be overlooked by this Court ... payer in excess of the amount prescribed by Article 276 of the Constitution was invalid, and a suit for refund of excess tax was maintainable
ginned by
the taxpayer in excess of the amount prescribed by Article
276 of the Constitution was invalid, and since the Municipality
had no authority ... refund of tax in excess of the amount permitted by
Article 276 was maintainable. The decision was binding on the
High Court and the High
particular of Article 19(I)(f) or Article 31 and that the validity of such law is governed solely by Article 255 cannot be accepted ... particular provision of the Constitution such as for example, Articles 276(2) , 286 , etc. and (3) the law or the relevant portion thereof should
business of a hotlier within the meaning of Article 276 of the Constitution of India and, therefore, it is not competent to the State Legislature ... business of carrying on a hotel and was, therefore, covered by Article 276 of the Constitution of India. The argument has merely to be stated
ginned by the taxpayer in excess of the amount
prescribed by Article 276 of the Constitution was invalid,
and since the Municipality had no authority ... refund of tax
in excess of the amount permitted by Article 276 was
maintainable. The decision was binding on the High Court
and the High
from encashing the
bank guarantee.
3. In the Special Civil Application No.276 of 2021 the writ-
applicant seeks to challenge the order banning ... first take up the Special Civil Application No.276 of
2021. By this writ-application under Article 226 of the
Constitution of India the writ
date of the first meeting 'and no longer'. Fourthly, Article 243-E(1) of the Constitution (Seventy - Third) Amendment Act, 1992 clearly prescribes duration ... subsection (2) of Section 276 of the new Act] and the "context requires otherwise" [ Article 243 of the Constitution]. Sixthly, the ratio laid
appellate forum and
the High Courts in exercise of their powers under Articles-226 /
227 may not go into the proportionality of punishment ... SheoShanker Lal
Srivastava and Ors. reported in (2006) 3 SCC 276, wherein, the
Hon'ble Apex Court held that the High Court of Tribunal
