https://www.taxtmi.com/caselaws?id=23454 Under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, "salary" covers salary or wages actually paid and received on a regular monthly basis, not retrospective salary differences paid later for earlier periods. The charging scheme and Schedule contain no express provision or effective machinery to impose profession tax on such arrears after the original monthly levy. Unlike the Income-tax Act, the profession tax legislation does not specifically include salary arrears or prescribe consequential relief. Tax liability cannot be created through interpretation where clear charging language is absent. Profession tax assessed on retrospective salary arrears is therefore unsustainable, with excess tax refundable or adjustable against future liability. 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 Under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, "salary" covers salary or wages actually paid and received on a regular monthly basis, not retrospective salary differences paid later for earlier periods. The charging scheme and Schedule contain no express provision or effective machinery to impose profession tax on such arrears after the original monthly levy. Unlike the Income-tax Act, the profession tax legislation does not specifically include salary arrears or prescribe consequential relief. Tax liability cannot be created through interpretation where clear charging language is absent. Profession tax assessed on retrospective salary arrears is therefore unsustainable, with excess tax refundable or adjustable against future liability. Case-Laws Income Tax Fri, 12 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23454