https://www.taxtmi.com/caselaws?id=168333 An exemption or saving clause in a taxing statute must be construed strictly. Item 4 of the Schedule to the Professions Tax Limitation Act, 1941 was treated as a narrow exception to the statutory ceiling on profession taxes, and the reference to the Central Provinces Municipalities Act, 1922 was read in its ordinary sense rather than as extending to the later renamed enactment. Because the municipal profession tax and press tax at Akot had been imposed before the limitation statute and the saving provision was intended only to preserve existing levies, the impugned levy was not protected. The limitation on profession taxes therefore applied, and the municipality's contention failed. en-us Thu, 17 Nov 1966 00:00:00 +0530 Fri, 20 Feb 2015 18:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168333 An exemption or saving clause in a taxing statute must be construed strictly. Item 4 of the Schedule to the Professions Tax Limitation Act, 1941 was treated as a narrow exception to the statutory ceiling on profession taxes, and the reference to the Central Provinces Municipalities Act, 1922 was read in its ordinary sense rather than as extending to the later renamed enactment. Because the municipal profession tax and press tax at Akot had been imposed before the limitation statute and the saving provision was intended only to preserve existing levies, the impugned levy was not protected. The limitation on profession taxes therefore applied, and the municipality's contention failed. Case-Laws Indian Laws Thu, 17 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168333