O.P. No. 11304 of 1990-U. Case: Assainar Vs State of Kerala. High Court of Kerala (India)

Case NumberO.P. No. 11304 of 1990-U
CounselFor Appellant: Govinda Bharathan, Adv.and For Respondents: M.C. Gopi, Government Pleader
JudgesK. Sreedharan, J.
IssuePanchayat Act - Section 69, 74; Kerala Panchayat (Profession Tax) Rules, 1963 - Rules 3, 3(1), 10(1), 3, 4
Citation1991 (2) KLJ 285
Judgement DateJuly 08, 1991
CourtHigh Court of Kerala (India)

Judgment:

K. Sreedharan, J.

  1. When C.M.P. 2683/91 came up for orders, learned Counsel appearing on either side wanted the Original Petition itself heard and disposed of. Accordingly I heard them at length. 1 am disposing of the Original Petition.

  2. Petitioners, 69 in number, are working in Chapparapadava High School, situated within the jurisdiction of Chapparapadava Panchayat, the third Respondent. Panchayat resolved to levy profession tax in accordance with the Panchayat Act and the Rules. The rates of tax are specified in Rule 3 of the Kerala Panchayat (Profession Tax) Rules, 1963, hereinafter referred to as "the Rules". Executive Officer of the Panchayat, 4th Respondent, issued Exhibit P-2 order to the Headmaster of the School seeking to levy profession tax assessed at the rates which existed prior to the notification issued by Government, dated 17th May 1990. Petitioners preferred objections to that course. Fourth Respondent rejected those objections by Exhibit P-4 order. Hence this Original Petition.

  3. Under the Panchayat Act as per Section 69, Profession Tax shall be levied every half year in every Panchayat Area on every person who in that half year exercises a profession tax or calling or transacts any business or holds any appointment public or private within such Panchayat area for not less than sixty days in the aggregate. The Profession Tax shall be levied at such rate as may be fixed by the Panchayat not exceeding the maximum rate prescribed. The rules prescribe the maximum rate of half yearly tax. As per the rules in force prior to 17th May 1990 the maximum rate fixed was Rs. 125 and the minimum Rs. 4.30. This rate was changed by S.R.O. 674/90, dated 17th May 1990. As per this the minimum was fixed at Rs. 10 and the maximum at Rs. 1250. Rules further provides that it is the responsibility of the panchayat to determine the tax leviable on each class within the maximum specified. The Executive Authority shall have to assign to a person the class in the scale appropriate to the half yearly income of such person as estimated by him. The panchayat had decided to impose profession tax half yearly at the maximum rate. When the maximum rate was changed by amending Rule 3 of the rules with effect from 17th May 1990 the maximum rates payable by Petitioner who came within different slabs were reduced. Without noting this change in the maximum rate leviable the panchayat issued Ext. P-2 notice requiring the Petitioners to pay higher...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT