https://www.taxtmi.com/caselaws?id=23836 Representative organisations and unions without a direct personal grievance could not maintain a writ challenge to profession tax levied by the local authority. The Kerala HC also held that assessments and demand notices under the Kerala Panchayats (Profession Tax) Rules, 1963 were not invalid merely because of alleged defects in notice, inspection or objection procedure, where the notices referred to the assessment basis, the assessees were given an opportunity to inspect and object, and no specific error or prejudice was shown. The tax procedure was found to have been substantially and scrupulously followed, so the assessments and demands were sustained. en-us Fri, 23 Jun 1989 00:00:00 +0530 Wed, 01 Feb 2012 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23836 Representative organisations and unions without a direct personal grievance could not maintain a writ challenge to profession tax levied by the local authority. The Kerala HC also held that assessments and demand notices under the Kerala Panchayats (Profession Tax) Rules, 1963 were not invalid merely because of alleged defects in notice, inspection or objection procedure, where the notices referred to the assessment basis, the assessees were given an opportunity to inspect and object, and no specific error or prejudice was shown. The tax procedure was found to have been substantially and scrupulously followed, so the assessments and demands were sustained. Case-Laws Indian Laws Fri, 23 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23836