ALL KERALA PRIVATE ASSOCIATION Vs. STATE OF KERALA

JUDGEMENT

(1.) In these Writ Petitions, the petitioners challenge the validity of the Government order dated 27.05.2008, imposing Presumptive Profession Tax on money lenders and others.

(2.) W.P.(C) No. 26260/2008: This Writ Petition is treated as the main case for the purpose of referring to the parties and exhibits. The first petitioner is an Association of private bankers, engaged, mainly, in money lending. The second petitioner is a member of that Association. They challenge Ext.P2 order dated 27.5.2008, as per which presumptive profession tax has been imposed on money lenders at the rate of Rs. 1250/- for a half-year. Going by Article 276 of the Constitution of India, this is the maximum amount that could be levied by way of profession tax for a half-year. The petitioners point out that the levy of tax is governed by Section 204 of the Kerala Panchayat Raj Act. Sub-sections (2) and (3) thereof are relevant in this case. They are extracted below for convenient reference.

(3.) We notice that the petitioners have no objection in the levy of tax under the provisions of the Kerala Panchayat Raj (Profession Tax) Rules mentioned above. They admit they are already under the tax-net of the Rules mentioned above.