Separate profession tax ceilings under Article 276(2) upheld for each authorised taxing body; Panchayat Samiti levy sustained.

Article 276(2) was construed as imposing a separate constitutional ceiling of Rs. 250 per annum on each authorised taxing body, not a single aggregate limit across the State and local authorities together. The provision was read disjunctively, and the proviso was treated as preserving pre-existing taxes that exceeded the ceiling. On that basis, the Panchayat Samiti's additional profession tax was held valid because profession tax is distinct from income tax and may be levied independently by different competent authorities. The challenge alleging impermissible double taxation therefore failed.

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Issues: Whether Article 276(2) of the Constitution limits the aggregate profession tax recoverable from one person by the State and local authorities taken together to Rs. 250 per annum, and whether the additional profession tax levied by the Panchayat Samiti was invalid.

Analysis: Article 276(2) was construed as permitting each of the specified authorities to levy profession tax up to the constitutional ceiling of Rs. 250 per annum. The words used in the provision were read disjunctively, not conjunctively, and the proviso was treated as preserving existing taxes that exceeded the limit. The levy by the Panchayat Samiti was held not to amount to impermissible double taxation, because a tax on profession is distinct from a tax on income and may be levied independently by different competent authorities.

Conclusion: The additional profession tax imposed by the Panchayat Samiti was valid, and the constitutional challenge failed.

Final Conclusion: The constitutional ceiling under Article 276(2) applies separately to each authorised taxing body, so the impugned levy stood upheld and the challenge was rejected.

Ratio Decidendi: Article 276(2) permits each authorised authority to impose profession tax up to the prescribed maximum separately, and the aggregate of taxes imposed by different authorities is not confined to a single combined ceiling.

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