List II of the Seventh Schedule to the
Constitution and Article 276 of the Constitution.
Background Facts
3. On 1.6.1998 Finance Bill, 1998 was introduced ... place in the course of inter-State trade or
commerce.
xxx
Article 276. Taxes on professions, trades, callings and
employments.(1) Notwithstanding anything in article
CONSTITUTIONAL PROVISIONS AND SCHEME OF THE ACT
6. Clause (1) of Article 276 of the Constitution enables
a State Legislature to enact a Legislation imposing ... Constitution at the
same time by Article 286 clamped on the legislative power
several fetters. Likewise Article 276 imposes fetters on
the law making power
totally
misreading the Article. It cannot be denied that the State
Legislature has power to impose taxes. The words in Article
276 that the total ... separately to the limit imposed by the Article.
Again, the language of Article 276(2) shows that the
Constitution uses the words
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
petitioner's 'status' be saved by Article 277?
30. Both Articles 276 and 277 occur in Chapter I on 'Finance ... either Article 276 or of Article 277 at all to justify its law under the Act. Indeed, both Articles 276 and 277 would become
inapplicable
public purpose. The submission is based upon the provisions of Article 276 of the Constitution which reads:
"(1) Notwithstanding anything in Article ... local board or other authority" occurring in Clause (1) of Article 276. The submission is that the use of the word "benefit
This provision is challenged as violative of article 14 of the Constitution as well as article 276(2) and 304(b) of the Constitution ... partners for the levy is patently arbitrary.
4. Under article 276(2) , the total amount payable as tax on profession, trade, calling or employment
then, it would have been surely hit by the provisions of Article 276. The learned counsel points out that in the present scheme ... creation of a limit to the profession tax Sub-article (2) of Article 276 itself suggests that income from the profession is irrelevant
passed by the Punjab Legislature in view of the provisions of Article 276 of the Constitution of India read with Entry No. 60, List ... Chandigarh; but this would be of no use in view of Article 276 of the Constitution of India; inasmuch as a law imposing
came to the conclusion that the ceiling and
restriction imposed by Article 276 (2) of the Constitution,
as applicable to the State, any municipal, district ... finding the notification was declared to be invalid being
hit by Article 276 (2) of the Constitution.
Section 3 of the Cantonments Act provides that
