K.M. Vijayan And Others vs Union Of India And Others on 21 April, 1993
52. But, in the said case, the question only related to "pension" received by the petitioner and the whole decision therein relates only to profession tax levied on the pension of the petitioner, though there is also the abovesaid reference to the said tax on "income from investments" as being a tax on income. But, with due respect, we feel that this reference without any discussion in that regard should be viewed only in the light of the other observations of the Supreme Court itself referred to in paragraph 16 supra (see page 107), regarding the rules of construction of the observations of the high judicial authorities like the Supreme Court (vide Addl. District Magistrate v. Shivakant Shukla. ).