KODUNGALLUR MERCHANTS ASSOCIATION Vs. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO THE DEPARTMENT OF LOCAL SELF GOVERNMENT INSTITUTIONS SECRETARIAT

JUDGEMENT

(1.) FIRST petitioner is an association of merchants and the second petitioner is a member of the first petitioner. Prayers sought in this writ petition are the following:-

(2.) ACCORDING to the petitioners, members of the first petitioner and the second petitioner pay different taxes such as income tax, sales tax etc., and therefore, should not be made liable for professional Tax also. It is on that basis, that they question the validity of Section 245 of the Kerala Municipality Act.