https://www.taxtmi.com/caselaws?id=99657 Ordinary company directors are not engaged in a profession, calling, trade or employment merely by holding office and performing intermittent board duties, so profession tax cannot be levied on them under the charging provision. The Court also held that directorial fees do not alter that character for the relevant tax purpose. The exemption for Government-nominated directors was found to lack a real and rational basis, because nomination alone does not create a distinct class with materially different functions or powers. On those grounds, the impugned entry was struck down as beyond the charging provision and invalid for unreasonable classification. en-us Fri, 30 Mar 1979 00:00:00 +0530 Sat, 28 Jan 2012 12:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99657 Ordinary company directors are not engaged in a profession, calling, trade or employment merely by holding office and performing intermittent board duties, so profession tax cannot be levied on them under the charging provision. The Court also held that directorial fees do not alter that character for the relevant tax purpose. The exemption for Government-nominated directors was found to lack a real and rational basis, because nomination alone does not create a distinct class with materially different functions or powers. On those grounds, the impugned entry was struck down as beyond the charging provision and invalid for unreasonable classification. Case-Laws Companies Law Fri, 30 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99657