Panchayat:Repo18/Law Manual Page0263
263 or calling within the local limits of the Panchayat. - St. Mary's Monastery, Elthuruth v. Executive Officer Ayyanthole Panchayat – 1971 KLT 567 : 1971 KLJ 556.
Levy of profession tax - Receiving rent not a business or calling and is not an act within the meaning of the section. - D. H. Namboodiripad v. Executive Authority, Thekkumkara Panchayat - 1970 KLT 1039 : 1970 KLJ 578. Pursuit of agriculture is a calling. – D. H. Namboodiripad v. Executive Authority, Thekkumkara Panchayat - 1970 KLT 1039 : 1970 KLJ 578.
Mere receipt of income from landed properties or from investments - Liability to profession tax not attracted - The mere receipt of income from landed properties or from investments will not attract liability to profession tax. – St. Mary's Monastery, Elthuruth v. Executive Officer, Ayyanthole Panchayat - 1971 KLT 567 : 1971 KLJ 556. 'Aggregate income' whether includes dearness allowance – The expression 'aggregate income' is, in relation to a salaried employee, comprehensive enough to take in every kind of emoluments received by the employee in connection with his employment. - Mammed Koya v. Executive Officer - 1979 KLT 58.
Profession tax on 'aggregate income' including allowances - The expression 'aggregate income' in Municipalities Act 1961 and Municipal Corporations Act 1961 does not include dearness allowance - Whether provision is violative of Art. 14 of the Constitution - The mere fact that the fiscal policy subsequently formulated by the legislature, while providing for levy of profession tax by Municipalities and Municipal Corporations in later enactments happens to be not identical with the principles incorporated in the corresponding provisions of the Panchayats Act, will not render the provisions of the Panchayats Act violative of Art. 14 of the Constitution. - Mammed Koya v. Executive Officer - 1979 KLT 58.
S.69(4) [Corresponding to S.204 of the Panchayat Raj Act, 1994)- Profession tax due whol5.69(4) & (5) (Corresponding to S.204 of the Panchayat Raj Act, 1994)- Scope, scheme and applicly paid by assessee to one of the Panchayats - Not liable to pay tax to another Panchayat for the same year. - Abraham v. Executive Officer. Peruvanthanam Panchayat - 1966 KLT 115 : 1965 KL. 167. (Overruled in 1968 KLT 252).
S.69 (4) & (5) [Corresponding to S.204 of the Panchayat Raj Act, 1994]- Scope, scheme and aplicability - Interpretation of - On a reading of S.69 of the Act and in particular, of Sub-s.(5) thereof, a person who merely resides within the limits of one Panchayat without exercising any profession therein, but exercises a profession within some other Panchayat would be liable to pay only the amount of the tax leviable by the former Panchayat or the tax leviable by the other Panchayat whichever is higher. But, taking the cases together and the fact that the same person figures in both as the person taxed he would be liable to pay only the tax leviable by the Panchayat where he merely resided or the total of the taxes leviable by the other Panchayat (in each case of course, subject to the constitutional limit of Rs.250 per annum) whichever sum is higher. However if he was merely residing in one Panchayat but also was exercising a profession therein, that Panchayat and every other local authority within whose local limits he was exercising a profession would be entitled to tax him on the professional income earned within uld have no application. - K. K. Kuruvilla v. Executive Officer, Parathode Panchayat - 1970 KLT 618 FB : 1970 KLJ 781 : AIR 1971 Ker. 54.
Kerala Municipalities Act (1961), S.110(4) - Scope and ambit – Levy of profession tax – Person residing in one Panchayat area paying to that Panchayat the maximum amount of profession tax - Liability to pay tax to other Panchayats within which he exercises a profession or transacts business – The fact that the respondent has paid the maximum amount of profession tax to the Panchayat, within whose limits he resides, does not affect his liability to be assessed by other Panchayats within whose limits he transacts business. If he was assessed by the former Panchayat purely on the basis of residence within its limits, the said assessments are wrong; that Panchayat can only get a share of the profession tax assessed by the other Panchayats, as apportioned by the Government under S.69(5) of the Act. If the assessments were made by the Panchayat on the basis of transaction of business within its limits, the said assessments are in order and there is no question of apportionment. – P. E. Elias, Executive Officer, Kumily Panchayat v. K. V. Abraham – 1968 KLT 252 : 1968 KLJ 463 : ILR 1968 (2) Ker. 112. (Partly Overruled in 1970 KLJ 781).
Person residing within the limits of one local authority having the properties in that area and in another Panchayat - Mode of assessing profession tax – Under S.69(5) of the Kerala Panchayats Act, a person residing within the limits of one local authority and exercising his profe: transacts business or holds any appointment within the limits of any other local authority or authorities will not be liable to profession tax for more than the higher of the amounts of tax leviable by any of the local authorities. – Varkey v. Executive Officers, Sherthallai South Panchayat – 1968 KLT SN. P.8.