KESAVAN VAIDYAN Vs. COMMISSIONER OF MUNICIPAL COUNCIL ALLEPPEY

JUDGEMENT

(1.) THE petitioner in this original petition is an assessee to profession tax under the Kerala Municipalities Act, 1960. for short the Act, for doing business in the Alleppey Municipality . THE grievance of the petitioner is against Exts P-7 and P-8 Ext. P 7 is the proceeding of the respondent-Municipal Commissioner dated 23 9 1974 rejecting the petitioner's return and placing the petitioner in class 'a' and assessing him to a profession tax of Rs 275/ -. Ext. P-8 is the bill issued by the respondent under R. S, Schedule II of the Act. THE question that arises for consideration in this original petition is whether the respondent can make an assessment to profession tax upon a person who is an assessee to income-tax under the Income-tax Act, 1961 without reference to his income tax assessment for the relevant period.

(2.) THE respondent issued Ext. P-1, bill to the petitioner calling upon him to pay a sum of Rs. 315/-towards profession tax for the half year ending 30- 9-1971. On receipt of Ext. P-1 the petitioner informed the respondent that the tax has been fixed in an arbitrary manner and is against the provisions contained in R. 21 of Schedule II to the Act. It is the petitioner's case that he is an assessee to income-tax. But the respondent without revising the assessment issued Ext. P-2 demand notice dated 17 11972. THEreupon the petitioner challenged Ext. P-2 in OP. No 1930 of 1972 before this court. This court by Ext P-3 judgment dated 2131974 held that the petitioner can be assessed only under R. 21 (2) of the Taxation and Finance Rules contained in Schedule II to the Act. THE notice of demand, Ext. P-2 was also quashed by this court.

(3.) BEFORE parting with this case, I add a word about P-5 and Ext. P-6 submitted by the petitioner in this case. The petitioner's case in o. P. No. 1930 of 1972 which was disposed of by Ext P3 judgment was that he is an assessee to income-tax and hence he can only be assessed under R. 21 of the taxation and Finance Rules. In that case, when he received Ext. P-4 notice there is no reason why he did not forward a copy of the income-tax assessment order for the relevant period also along with Ext. P-6. Even if this was not done, the respondent cannot overlook the provisions of R. 21 of the Taxation and finance Rules.