K V SUBHADRA KOVILAMMA Vs. STATE OF KERALA

JUDGEMENT

(1.) These five writ petitions raise a common question. They have, therefore, been heard together, and are being disposed of by this single judgment. The Corporation of Calicut issued notices to the petitioners in all these cases under S.137 of the Kerala Municipal Corporations Act, 1961 (hereinafter referred to as the Act), assessing them to profession tax under S.113 in respect of income received by them by way of rent from buildings situate within the limits of the Corporation. The petitioners contend that the said assessments are illegal and without any authority of law.

(2.) The only provision in the Act which empowers the Municipal Corporation to levy profession tax is S.113. Sub-s.(1) alone is relevant; and it reads,

(3.) In the result, I hold that Municipal Corporations have no power under S.113 of the Act to levy tax on income received by a person by way of rent from buildings. The notices issued by the Calicut Corporation in these cases to levy such a tax are, therefore, quashed. In the circumstances of the case, there will be no order as to costs.