 bill no 100 of 1988 the constitution (sixtieth amendment) bill, 1988 a billfurther to am m d the constitution of indiabe it enacted by parliam ent in the thirty-ninth year of the republic of india as follows: —1 this act may be called the constitution (sixtieth am endm ent) short act, 1988 , title2 in article 276 of the constitution, in clause (2),— amend­ment of(a) for the words ''two hundred and fifty rupees", the words article"two thousand and five hundred rupees" shall be substituted; 276(t») the proviso shall be omitted statement of objects and reasonsclause (2) of article 276 of the c onstitution specifies th at the total am ount payable in respect of any one person to the state or to any one m unicipality, district board, local board or other local authority in a state by way of taxes on professions, trades, callings and em ploym ents leviable by a state legislature under clause (1) of th at article shall not exceed two hundred and fifty ru[)ees per annum  the proviso to that clause, however, enables the continuance of the levy of such tax at a rate exceeding two hundred and fifty rupees per annum  in any state, m unicipality, etc, if in the financial year im m ediately preceding the com m encem ent of the constitution there was in force in that state, m unicipality, etc, any such tax exceeding th at rate2 some of the state g overnm ents have represented that this ceiling of two hundred and fifty rupees w hich was fixed in 1949, needs to be revised upw ards taking into consideration the price rise and other factors it is also pointed out that the profession tax has, at present, become almost regressive because of the ceiling since even people w ith high salaries have to pay this tax at only the m axim um  am ount of two hundred and fifty rupees per annum  the upw ard revision of profession tax will also help the state g overnm ents in raising additional resources3 it is accordingly proposed to am end clause (2) of article 276 of the constitution to increase the -ceiling of profession tax from  tw o hundred and fifty rupees per annum  to two thousand and five hundred rupees per annum  as the proviso to this clause is no longer relevant, it is proposed to om it it4- the bill seeks to achieve the above objectsn e w  d e l h i;the l(hh august, 1988 b k  gadhvl presid en t's recommendation under article 117 of the constitution of india[copy of letter no 46(8)-pf i]86, dated the 13th august, i m  from  shri b k  gadhvi, m inister of state in the d epartm ent of expendit^ire in the m inistry of finance to the secretary-g eneral, lok sabha]the president, having been inform ed of the subject m atter of the proposed bill, further to am end the constitution of india, recom m ends under clause (1) of article 117 of the constitution introduction of the above bill in lok sabhae x tr a c t f r o m  thii:( c o n s t it u t io n  o f i n d ia276 (1)   ♦ ♦ ♦(2) t he total a m o u n t p ayable in respect of any one person to the s tate or to any one m unicipality, district board, local board or other local au th ority in th e state by w ay of taxes on professions, trades, callings taxes on pro­fessions, trades, callings and em ploymentsand em p loym en ts sh all not exceed  tw o hundred and fifty rupees per annum :p rovided  that if in the financial year im m ediately preceding the com ­m en cem en t o f this c onstitution there w as in force in the case of any s tate or any such m unicipality, board or authority a tax on professions, trades, callin gs or em p loym ents the rate, or the m axim um  rate, of w hich exceed ed  tw o  hundred and fifty rupees per annum , such tax m ay con­tin u e to be lev ied  u ntil provision to the contrary is m ade by p arliam ent by law , and any law  so m ade by p arliam ent m ay be m a ie  eith er gen e­ rally or in relation to any specified states, m unicipalities, boards or authorities a billfurther to am end the constitution of india{shri b k gadhvi, minister of state in the department of expenditure in the m inistry of finance)