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AMENDMENT_60_20121988

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Abhay Rana 2015-04-23 13:00:09 +05:30
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PART12.txt
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@ -232,15 +232,11 @@ employments shall be invalid on the ground that it relates to a tax on income.
(2) The total amount payable in respect of any one person to the State or
to any one municipality, district board, local board or other local authority in
the State by way of taxes on professions, trades, callings and employments
shall not exceed two hundred and fifty rupees per annum.
Provided that if in the financial year immediately preceding the commencement of
this Constitution there was in force in the case of any State or any such munic
ipality, board or authority a tax on professions, trades, callings or employment
s the rate, or the maximum rate, of which exceed two hundred and fifty rupees pe
r annum, such tax may continue to be levied until provisions to the contrary is
made by Parliament by law, and any law so made by Parliament may be made either
generally or in relation to any specified States, municipalities, boards or auth
orities
shall not exceed two thousand and five hundred rupees per annum.
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(3) The power of the Legislature of a State to make laws as aforesaid
with respect to taxes on professions, trades, callings and employments shall not
be construed as limiting in any way the power of Parliament to make laws with