https://www.taxtmi.com/caselaws?id=23454 Arrears of salary were held outside the definition of "salary" in section 2(j) of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, because the charging scheme is confined to salary or wages received on a regular monthly basis. The article notes that enhanced remuneration paid later for an earlier period is not covered unless the statute expressly brings arrears within charge. It further states that profession tax on retrospective salary arrears cannot be sustained in the absence of clear charging words and an effective machinery provision, and any excess tax was treated as refundable or adjustable. en-us Fri, 12 Aug 1988 00:00:00 +0530 Sat, 19 Dec 2009 13:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23454 Arrears of salary were held outside the definition of "salary" in section 2(j) of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, because the charging scheme is confined to salary or wages received on a regular monthly basis. The article notes that enhanced remuneration paid later for an earlier period is not covered unless the statute expressly brings arrears within charge. It further states that profession tax on retrospective salary arrears cannot be sustained in the absence of clear charging words and an effective machinery provision, and any excess tax was treated as refundable or adjustable. Case-Laws Income Tax Fri, 12 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23454