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<h1>Supreme Court allows appeals, remands cases for validity decision on Act amendment. Interpretation of laws emphasized.</h1> The Supreme Court allowed the appeals, setting aside the High Court's judgments, and remanded the cases for a decision on the validity of the amendment to ... - Issues involved: Interpretation of section 3 of the Punjab Professions, Trades, Callings and Employments Taxation Act, 1956 regarding taxation on income made within the State of Punjab and the validity of the amendment to section 2 of the Act.Interpretation of Section 3:The High Court of Punjab & Haryana considered whether section 3 of the Act restricts taxation to income made within Punjab. The section mandates taxation on persons carrying on trade, profession, or employment within Punjab. The determination of tax is based on the total 'gross income' derived from various sources, including those outside Punjab. The High Court's interpretation focused on taxing income made only within Punjab, which was deemed erroneous. The Court clarified that the section aims to identify individuals with taxable activities within Punjab, while the calculation of tax considers income from both inside and outside Punjab.Validity of Amendment to Section 2:The Legislature amended the Act in 1962 to include whether the profession or calling is followed within or outside Punjab in the definition of 'total gross income.' The High Court's interpretation, based on a previous decision, disregarded the impact of this amendment on tax calculation. The Court criticized the High Court's approach, stating that it rendered the amended provisions ineffective and amounted to legislative overreach. The question of the Act's validity under Article 245(1) of the Constitution was left open by the High Court, necessitating further consideration.Conclusion:The Supreme Court allowed the appeals, setting aside the High Court's judgments, and remanded the cases for a decision on the validity of the amendment to section 2 of the Act. The Court emphasized the importance of interpreting statutory provisions in line with legislative intent and constitutional principles. The parties were directed to bear their own costs in the matter.
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