https://www.taxtmi.com/caselaws?id=312451 A municipal tax on professions, trades and callings could be recovered only within the constitutional ceiling applicable to the relevant period. For the pre-Constitution period governed by the Government of India Act, 1935, the levy was valid only up to Rs. 50 per person per annum and was invalid beyond that limit. After the Constitution and the U.P. Nagar Mahapalika Adhiniyam, 1959, Article 276(2) fixed the maximum at Rs. 250 per person per annum; the saving proviso preserved the tax as a class, but the notification had to be read down so its operation remained within that ceiling. en-us Tue, 23 Mar 1976 00:00:00 +0530 Mon, 19 Feb 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312451 A municipal tax on professions, trades and callings could be recovered only within the constitutional ceiling applicable to the relevant period. For the pre-Constitution period governed by the Government of India Act, 1935, the levy was valid only up to Rs. 50 per person per annum and was invalid beyond that limit. After the Constitution and the U.P. Nagar Mahapalika Adhiniyam, 1959, Article 276(2) fixed the maximum at Rs. 250 per person per annum; the saving proviso preserved the tax as a class, but the notification had to be read down so its operation remained within that ceiling. Case-Laws Indian Laws Tue, 23 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312451