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very relevant. He made his argument relying on the Professional Tax
(Limitation) Act, 1941, but in the present case ... Therefore, Article 277 of the
Constitution or Professional Tax (Limitation) Act, 1941, has no
relevancy in the matter
Calcutta High Court
same analogy Mr. Datar submitted that levy of professional
tax without reference to remuneration or levy with reference ... List
I. The learned Attorney General submitted that the professional tax is
a tax for privilege of belonging
Bombay High Court
Employments Act, 1975 ("Act" for short) from payment of
professional-tax.
3. Since common questions of law arise ... category of persons exempted, from liability of payment
of professional tax, under section 27-A of the Act. The petitioners
Bombay High Court
Panchayat Samiti, Ballagarh, of what may
briefly be called 'Professional Tax' up to maximum limit of Rs. 200 per
annum ... liable as a person
and had been paying the professional tax of Rs. 250 per annum under
this
Punjab-Haryana High Court
position respondent
No. 1 and 2 insisted on collecting professional tax from the employees
working in the defence services ... Union is on the same
footing, the deduction of professional tax may not be made. It is
pointed out that
Bombay High Court
number of fields for remuneration were
only subjected to professional tax by the State Legislature under Entry
60 in List ... annum to the State by way of professional tax.
The Act continued to be applicable to the State of Haryana
Gauhati High Court
Andhra Pradesh,
Rep. by its Principal Secretary,
Commercial and Professional Taxes Dept.,
Secretariat, Hyderabad.
2.The Flag Officer, Commanding ... impugned action of the respondents in deducting the Professional Tax from the pay and allowances of the members
Central Administrative Tribunal - Hyderabad
Corporation, Patna, and the petitioner was assessed to the
professional tax as a joint stock company under the provisions ... Buxar. The
petitioner received a demand notice for professional tax under Section
128 of the Bihar and Orissa Municipal
Patna High Court
same analogy, Mr. Datar submitted that the levy of
professional tax without reference to remuneration or levy with
reference ... rejected."
20. Mr. Datar submitted that the service tax on professionals is, in
pith and substance, only
Bombay High Court
quot;Declare the 1st respondent action in recovery of Professional Tax from the applicants as illegal, arbitrary and violative ... Respondent. The Disbursing Officer was deducting the professional tax from the salaries of all the employees. Aggrieved of such deduction
Central Administrative Tribunal - Hyderabad
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