G K NARAYANA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioner is an employee working in respondent-Bank. It seems the wife of the petitioner has "undergone sterilization operation" in the year 1989.

(2.) In this petition, the petitioner on the basis of the notification dated 30-3-1994, published in the Karnataka Gazette dated 31-3-1994, claims exemption from payment of professional tax. Copy of the said notification is produced and marked as Annexure-B. The text of the notification reads as hereunder:

(3.) From the correspondence between the petitioner and respondents 2 to 4, it appears the petitioner claimed exemption from payment of professional tax on the basis that he is a Hindu by religion and in law he could have only one wife and she has undergone sterilization operation after bearing a child; therefore, there is no possibility of he having one more child and thus he become entitled to the benefit under the notification exempting him from payment of professional tax.