https://www.taxtmi.com/caselaws?id=49385 A municipal profession tax on pensioners was valid only if it was actually and lawfully in force before the constitutional cutoff as an existing tax. The statutory scheme had changed materially when the earlier charging provision was replaced, the deeming fiction treating pensioners as employed persons was removed, and a fresh municipal resolution was required to activate the levy. Because the new resolution operated only from 1 April 1937 and the schedule was not adapted to pensioners until 1942, the impost was treated as a new levy, not a saved continuation. The tax on pensions was therefore invalid and could not be justified as a profession tax on profession, trade, calling or employment. en-us Tue, 03 Mar 1964 00:00:00 +0530 Wed, 27 Aug 2014 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49385 A municipal profession tax on pensioners was valid only if it was actually and lawfully in force before the constitutional cutoff as an existing tax. The statutory scheme had changed materially when the earlier charging provision was replaced, the deeming fiction treating pensioners as employed persons was removed, and a fresh municipal resolution was required to activate the levy. Because the new resolution operated only from 1 April 1937 and the schedule was not adapted to pensioners until 1942, the impost was treated as a new levy, not a saved continuation. The tax on pensions was therefore invalid and could not be justified as a profession tax on profession, trade, calling or employment. Case-Laws Income Tax Tue, 03 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49385