declaration that the action of the respondents in deducting the Professional Tax from the pay and allowances of the Members of the applicants Union under ... exempt the Members of the applicants Union from payment of Professional Tax and for further direction to refund the deduction carried out against the Profession
tax on manufacture of goods and sales tax is a tax on sale of goods. Both these taxes are indirect taxes as the expenditure ... tax is the gross receipts, the tax does not cease to be a tax on the profeession. 'Hence, the levy of this tax would
incidence of the service tax are totally different from the levy of profession tax on a professional by State legislation which is a one time ... levy service tax on professionals for the service actually rendered by'the professionals for remuneration. If the professional does not render any service then
said tax is described as a "service tax" or a tax on services, in pith and substance, this tax ... customer who has had the advantage of his professional services. A professional tax covered under Entry 60 cannot be transferred in sharp contradistinction with
said
legal position respondent No. 1 and 2 insisted on
collecting professional tax from the employees
working in the defence services at various
places. This ... exempted from liability to pay professional tax
under Section 27A of the Maharashtra State Tax
and Professional, Traders, Callings and Employment
ground that the very same Disbursing Officers are not deducting professional tax from the DAD employees basing on the letter addressed to all Principal Controllers ... that of the DAD employees and, hence, the recovery of the professional tax from their salaries is illegal, arbitrary and violative of Articles
State of Andhra Pradesh,
Rep. by its Principal Secretary,
Commercial and Professional Taxes Dept.,
Secretariat, Hyderabad.
2.The Flag Officer, Commanding-In-Chief,
Eastern Naval ... declare the impugned action of the respondents in deducting the Professional Tax from the pay and allowances of the members if the Applicants union under
recovery of tax from a person who is to pay the tax. The powers may include the collection of tax and also such power ... tax. The payment of tax is regulated by law. The imposition of tax is for a public purpose and the levy of tax
PETE. PRQHIBIT THE RESPONDENTS FRONF COLLECTIfiG"«._ "
PROFESSIONAL TAX FROM ANY OF THE BRANCHES. OF I53 '
KARNATAKA ... RESPONQENTS T0 Fons:-2-T._R FRQN'.
COLLECTING ANY PROFESSIONAL TAX IN RESPECT OF THE BRANCHES
OF THE PEFITIONER
respondent Panchayat Samiti, Ballagarh, of what may briefly be called 'Professional Tax' up to maximum limit of Rs. 200 per annum ... tax. Clause (1) of Article 276 has declared that such a tax cannot be invalid on the ground that it relates to a tax
