https://www.taxtmi.com/caselaws?id=29208 Professional tax imposed under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 falls within the State taxing field under Entry 60 of List II, subject to the constitutional ceiling in Article 276. Collection, recovery, penalty and special recovery mechanisms are incidental to the power to impose and administer the tax, rather than separate taxing provisions. Income-tax liability may serve as a measure for quantifying liability where the taxable incidence remains engagement in a profession. Classification of professional groups and reference to standing in a profession do not violate equality or occupational freedom where the criteria are sufficiently clear and the levy is neither excessive nor confiscatory. The statute does not constitute colourable legislation or offend the basic structure doctrine. en-us Fri, 26 Sep 1980 00:00:00 +0530 Wed, 25 Jan 2012 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29208 Professional tax imposed under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 falls within the State taxing field under Entry 60 of List II, subject to the constitutional ceiling in Article 276. Collection, recovery, penalty and special recovery mechanisms are incidental to the power to impose and administer the tax, rather than separate taxing provisions. Income-tax liability may serve as a measure for quantifying liability where the taxable incidence remains engagement in a profession. Classification of professional groups and reference to standing in a profession do not violate equality or occupational freedom where the criteria are sufficiently clear and the levy is neither excessive nor confiscatory. The statute does not constitute colourable legislation or offend the basic structure doctrine. Case-Laws VAT and Sales Tax Fri, 26 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29208