KARNATAKA BANK LIMITED Vs. ASSISTANT PROFESSION TAX OFFICER

JUDGEMENT

(1.) THE first petitioner bank has registered itself as an employer under the Karnataka Tax on Professions, Trades, Calling and Employment Act, 1976 (Karnataka Act. No. 35 of 1976) ("the Act" for short).

(2.) THE second petitioner is an employee who is liable to pay professional tax under the Act and has, therefore, enrolled himself with the professional Tax Officer as required by section 5(2) of the Act.

(3.) FOR the month of December, 1979, the bank filed its monthly return and deducted the profession tax for the month of December, 1979, from its employee in accordance with the rates prescribed for each class in entry I referred to in the Schedule to the Act. The bank included the arrears of salary also in the salary paid for the month of December, 1979, and on the aggregate, profession tax the prescribed rate deducted.