V B KORI Vs. ASSISTANT PROFESSIONAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner is a partner in a partnership firm under the name and style of M/s. V. B. Kori and Company, Gadag. THE partnership was formed by two tax consultants-Sriyuths V. B. Kori and G. S. Parvathimath. THE said partnership firm had been enrolled as an assessee under the provisions of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976.

(2.) UNDER the charging section 3 of the Act, a tax on profession, trade, calling or employment is levied. Such a tax is levied on every person who exercises any profession or calling or is engaged in trade or holding any appointment, public or private, or is employed in any manner in the State specified in the second column of the Schedule, at the rates mentioned therein.

(3.) THE contention of the petitioner is that since the firm of which he is a member pays the tax under the Act, there cannot be a levy again on each individual partner of the firm. THE contention of the petitioner is that he is not liable to pay the tax over again since he is carrying on profession as a member of the partnership. It is, therefore, contended that the demand to pay tax by the individual partner amounts to double taxation and is not permissible under the scheme of the Act.