https://www.taxtmi.com/caselaws?id=21526 Entry 20C(a) of the Karnataka Tax on Professions, Trades, Callings and Employments Act is explained as a levy on the person carrying on the taxed activity, and the wording referring to nursing homes is treated as workable on harmonious construction with section 3(2). The text says the provision is not ultra vires merely because it is inartfully drafted, since the legislative intent to tax persons running nursing homes and hospitals remains clear. It also states that the classification between nursing homes and individual medical practitioners is not shown to be arbitrary under article 14, because nursing homes have distinct organisational and capital features and taxation allows broad legislative classification. en-us Thu, 01 Aug 1991 00:00:00 +0530 Wed, 25 Nov 2009 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21526 Entry 20C(a) of the Karnataka Tax on Professions, Trades, Callings and Employments Act is explained as a levy on the person carrying on the taxed activity, and the wording referring to nursing homes is treated as workable on harmonious construction with section 3(2). The text says the provision is not ultra vires merely because it is inartfully drafted, since the legislative intent to tax persons running nursing homes and hospitals remains clear. It also states that the classification between nursing homes and individual medical practitioners is not shown to be arbitrary under article 14, because nursing homes have distinct organisational and capital features and taxation allows broad legislative classification. Case-Laws Income Tax Thu, 01 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21526