AIR 1969 PUNJAB AND HARYANA 379 ::70 Pun LR 990 ::ILR (1968) 2 PunjHar 695

Punjab And Haryana High Court

Hon'ble Judge(s): Shamsher Bahadur, Gurdev Singh, R. S. Narula , JJJ

(A) Constitution of India , Art.276, Art.265— Tax on profession, trade, calling, and employment - Authorities mentioned in Art.276 can impose tax at the same time. There is nothing in the language of the three clauses of Article 276 to suggest that the tax can be imposed either by the State or the Municipality or any other local authority. That the same tax can be imposed by different bodies if permissible by statute admits of no doubt. There is nothing in any statute or constitutional provision to inhibit double taxation. AIR 1960 Punj 669 and AIR 1963 Punj 354 and AIR 1954 Bom 261 and AIR 1959 Andh Pra 398, Rel. on.(Para 8 9 19) (B) Constitution of India , Art.276— Taxes on professions, callings, trades and employments - Maximum limit of Rs. 250 - Each one of the authorities mentioned in Article can impose tax up to maximum limit - Word 'or' is used in disjunctive sense. AIR 1960 Punj 394, Overruled.Words and Phrases - "Or'' and "and". Each one of the authorities mentioned in Art. 276 can levy the tax upto maximum of Rs. 250 per year. AIR 1964 Punj 383, Approved. AIR 1960 Punj 394, Overruled.(Para 16 17 21) The w....