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
UNCONSTITUT.I0NA'i;v--VAN§J
ULTRANIRES ARTICLE 276(2) OF THE OGM$1'iTUTi0N *--QF'INC-.'-IA. QUASH ... VIOLATES ARTICLES 276(2) THE CO§'+ISTITUTIC}fi;'Ifi§'£CLARE§
THAT THE EXPLANATIQNINSERTED TO THEi~.DEFINI"FIONVOF
mind in appreciating the contention advanced on behalf of the petitioner. Article 276 of the Constitution authorises the State or other local authorities ... income and is exclusively a Union subject, under article 276(1) , States or other empowered to levy tax declaring that such taxes will
assistance to him. That case involved the interpretation of article 276 of the Constitution which fixes the outer limit of the total amount payable ... only to recoveries and not to an earlier stage. "
57. Article 276(3) of the Constitution opens with the words " The total amount
mind in appreciating the contention advanced on behalf of the petitioner. Article 276 of the Constitution authorities the State or other local authorities ... income and is exclusively a Union subject, under article 276(1). States are empowered to levy tax declaring that such taxes will not be invalid
D. Cawasji And Co. vs State Of Mysore By Its Chief Secretary ... on 2 May
annum, under the Government of India Act - similar to the present article 276 of the Constitution) was attracted; the Supreme Court did not accept this ... entertainment resulting in a show."
The attack based on article 14 was not considered, thereafter, for want of proper pleadings. However, certain observations were
shall be subject to the restriction specified in clause (2) of article 276 of the Constitution :
Provided further that no tax shall be payable
leviable by the State was Rs. 250 per annum as per article 276(2) of the Constitution. This was subsequently enhanced
annum, under the Government of India Act -- similar to the present Article 276 of the Constitution) was attracted; Supreme Court did not accept this plea ... entertainment resulting in a show."
The attack based on Article 14 was not considered, thereafter, for want of proper pleadings. However, certain observations were
