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
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
Constitution of India 1950, Article 276(2) , Government
of India Act 1935, S. 142A(2), Central Provinces and Berar
Municipalities ... proviso to Article 142A(2) of the Government of India Act,
1935 , and the corresponding clause in Article 276 of the
Constitution. Stress has been
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
Government of India Act, 1935, and Clause (2) of Article 276 of the Constitution, the provisions of Section ... 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
this Court it was contended that the
limitation contained in Article 276(2) of the Constitution
cannot be transgressed by the State Legislature by adopting ... necessary to examine whether the tax is saved by
article 277 of the Constitution.
Article 276(1) of the Constitution provides that
notwithstanding anything
Government of India Act, 1935 and on Article 276 of the Constitution of India vis a vis the relevant provisions of the two municipal laws ... taxes on professions, trades, callings and employments had been set by Article 276 of the Constitution of India, but this maximum
Mafatlal Industries Ltd. And Ors. vs Union Of India (Uoi) And Ors. on 19 December
