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    <title>1961 (1) TMI 94 - Supreme Court</title>
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    <description>The Supreme Court upheld the legality of the profession tax imposed by the Nagercoil Municipal Council in Civil Appeals Nos. 499 to 501. The imposition of the tax was deemed legal as the Commissioner acted within his powers to publish the resolution. However, in Civil Appeal No. 502, concerning a religious trust, the Court remitted the case to the High Court for a decision on whether the trust fell within the definition of &quot;profession&quot; as per the Act.</description>
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    <pubDate>Fri, 27 Jan 1961 00:00:00 +0530</pubDate>
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      <description>The Supreme Court upheld the legality of the profession tax imposed by the Nagercoil Municipal Council in Civil Appeals Nos. 499 to 501. The imposition of the tax was deemed legal as the Commissioner acted within his powers to publish the resolution. However, in Civil Appeal No. 502, concerning a religious trust, the Court remitted the case to the High Court for a decision on whether the trust fell within the definition of &quot;profession&quot; as per the Act.</description>
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