Debabrata Basu & Ors. vs State Of West Bengal & Ors.

Authority: High Court Date: 1980-09-26 Section: 226 Acts: West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979; Constitution of India (Articles 226, 276, 277, 19(1)(g), 366(28)); Advocates Act, 1961; Insurance Act, 1938; Professional Tax (Limitation) Act, 1941 Result: Revenue Citation: (1983) 139 ITR 548 (CAL) Justices: P.K. Banerjee & M.K. Mukherjee, JJ. Appeal No: F.M.A. No. 732 of 1979
Whether the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, is ultra vires the Constitution of India --- Held No; Whether the provisions for collection, recovery, penalty, and ancillary matters exceed the State legislature's power under Entry 60 of List II --- Held No; Whether the proviso imposing higher tax on income-tax paying professionals constitutes a tax on income rather than profession --- Held No; Whether penalty under the Act constitutes an additional tax violating the Rs. 250 limit under Article 276(2) --- Held No

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