https://www.taxtmi.com/caselaws?id=27173 Under a taxing statute, the charge itself creates liability and assessment only quantifies it; for persons within the notified classes, profession tax arose automatically and was not conditioned on prior registration or assessment. The provisions for registration, returns, salary deduction and assessment were machinery provisions, not conditions precedent to tax incidence. Amounts paid while the temporary ordinance was in force were made against accrued liabilities, and the ordinance's expiry did not extinguish those liabilities absent contrary intention. The refund claim therefore failed. en-us Wed, 02 May 1984 00:00:00 +0530 Thu, 11 Feb 2010 12:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27173 Under a taxing statute, the charge itself creates liability and assessment only quantifies it; for persons within the notified classes, profession tax arose automatically and was not conditioned on prior registration or assessment. The provisions for registration, returns, salary deduction and assessment were machinery provisions, not conditions precedent to tax incidence. Amounts paid while the temporary ordinance was in force were made against accrued liabilities, and the ordinance's expiry did not extinguish those liabilities absent contrary intention. The refund claim therefore failed. Case-Laws Income Tax Wed, 02 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27173