COMMISSIONER, QUILON MUNICIPALITY, QUILON, AND ANOTHER versus M/S. HARRISONS & CROSFIELD LTD.

COMMISSIONER, QUILON MUNICIPALITY, QUILON, AND ANOTHER versus M/S. HARRISONS & CROSFIELD LTD.

Section 2 of the Kerala Profession Tax (Validation and Re-assessment) Act, 1958, which validated the retrospective operation of the enhanced tax, is invalid as it contravenes Article 276 of the Constitution. The amendment sought to validate the levy of profession tax exceeding Rs. 250 per annum for a period after...

Source-derived case information.

Parties
Appellant: Commissioner, Quilon Municipality, Quilon, and Another; Respondent: M/s. Harrisons & Crosfield Ltd.
Jurisdiction
India
Judgment Date
05 October 1964
Procedural Posture
Civil Appeals / Appeals From the Judgment and Decree Dated April 12, 1961, of the Kerala High Court
Outcome
Appeals dismissed with costs.
Legal Topics
Profession Tax, Retrospective Legislation, Constitutionality Under Article 276
Taxation Law Constitutional Law Profession Tax Retrospective Legislation Constitutionality Under Article 276

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Parties

Commissioner, Quilon Municipality, Quilon, and Another

Appellant

M/s. Harrisons & Crosfield Ltd.

Respondent

Procedural Posture

Civil Appeals / Appeals From the Judgment and Decree Dated April 12, 1961, of the Kerala High Court

Legal Issues

  1. 1 Whether section 2 of the Kerala Profession Tax (Validation and Re-assessment) Act, 1958 is invalid as violative of Article 276 of the Constitution.
  2. 2 Whether the Kerala Legislature was competent to give retrospective effect to the levy of profession tax exceeding Rs. 250 per annum.

Ratio Decidendi

Section 2 of the Kerala Profession Tax (Validation and Re-assessment) Act, 1958, which validated the retrospective operation of the enhanced tax, is invalid as it contravenes Article 276 of the Constitution. The amendment sought to validate the levy of profession tax exceeding Rs. 250 per annum for a period after the commencement of the Constitution, which is constitutionally impermissible.

Court Disposition

Appeals dismissed with costs.

Orders

  • Kerala Legislature was incompetent to enact section 2 of the Validating Act.
  • The High Court judgment striking down section 2 is upheld.