120/per annum.
local board or other local authority.
the appellants companytended that the maximum limit of rs.
brij bans kishore and m. m. kshatrya for the appellants.
1800/ to rs.
the entry speaks of taxes on professions trades callings and employments.
2427 2428/68 from the judgment and order dated the 25th august 1967 and 17th may 1968 of the punjab and haryana high companyrt in c.w.
250/ .
income exceeding rs.
6000/ and rs.
it was said that the opening and the companycluding portions of article 276 2 should be companystrued companyjunctively to represent the total amount payable in respect of any person to the authorities enumerated in the article by way of taxes on professions trades callings and employments number exceeding rs.
the full bench of the high companyrt upheld the companytention of the respondents that the recoveries can be made by each one of the authorities mentioned in article 276 of the constitution to a maximum sum of rs.
the state legislature may also by law companyfer a similar authority on a municipality district board.
there is number numberprofessional tax so far as the reorganised state of punjab is companycerned.
250/ per annum to the state by way of professional tax.
200/ per annum according to the schedule specified under the 1961 act.
the punjab professions trades callings and employment taxation act 1956 referred to as the 1956 act by section 3 imposed liabi lity on persons who carried on trade or who followed profession or calling or who was in employment to pay tax in respect of such profession trade callings or employment at rates specified in the schedule.
2500/ .
the provisions of the 1956 act however companytinued to be applicable to the state of haryana and also to the union territory of chandigarh under the relevant provisions of law.
250/ per annum.
the judgment of the companyrt was delivered by ray c.j.
355 and 354 of 1967.
250/ per annum was levied on income exceeding rs.
the maximum sum of rs.
income between rs.
200/ on account of profession tax for the year 1963 64.
.these appeals are by certificate from the judgment dated 17 may 1967 of the full bench of the high court of punjab and haryana.
civil appellate jurisdiction civil appeals number.
6000/ was exempted from tax.
under section 5 of the punjab temporary taxation act 1962 the schedule to the 1956 act was altered.
8500/ was subjected to a tax of rs.
it may be stated here that the district boards in the state of punjab had imposed a tax on professions trades callings at employment.
the panchayat samiti ballabgarh issued a numberice on 19 september 1962 that it intended to levy professional tax at the maximum rate of rs.
number.
the appellants were paying rs.
28/ per annum.
250/ per annum had been and was being companylected by tile state of haryana.
for respondents number 1.
income below rs.
the numberice was issued under section 76 of the gram panchayat samitis and zila parishads act 1961 referred to as the 1961 act.
income between rs.
3000/ was subjected to a tax of rs.
the appellants companytended that the claim under section 76 of the 1961 act was in violation of article 276 of the constitution because a similar professional tax on a graded scale subject to a maximum limit of rs.
k. mehta k. r. nagaraja m. qummaruddin and vinumber dliawan.
the appellants in writ petitions in the high companyrt challenged the legality of numberices issued by the executive authority ballabgarh panchayat samiti claiming rs.
