WALIATI RAM NATHU RAM Vs. MUNICIPAL COMMITTEE RUPAR

JUDGEMENT

(1.) ON 15th of October, 1948, Punjab Government notified in the Official Gazette under sub-section (10) of Section 62 of the Punjab Municipal Act, 1911, that with effect from the 1st day of April, 1949, the following tax has been imposed by the Municipal Committee of Rupar:

(2.) THE authority to impose this type of tax is given to the Municipal Committees under sub-clause (b) of sub-section (1)of Section 61 of the Municipal Act, which runs as follows:

(3.) THE learned counsel for the appellants referred to item No. 60 of List II (State List) of the seventh Schedule of the Constitution wherein the State Government is given the power to impose "tax on professions, trades, callings and employments" and urged that the fact that 'employment' has been specifically mentioned in this item as distinct from professions trades and callings clearly shows that 'employment' is not covered by the other three expressions used therein. Even in the notification issued by the Government the word 'employment' has been specifically mentioned though this word does not find any mention in sub-clause (b) of sub-section (1)of Section 61 reproduced above under which alone the imposition of such a tax can be notified.