Panchayat:Repo18/Law Manual Page0260

not expected to sit in judgment over the validity of the bye-laws or resolutions on the basis of which the fee was levied or the correctness or propriety of the amount as demanded by the Panchayat. If those aspects are subjected to Magisterial scrutiny on the question of correctness and propriety, the working of the local bodies, would become difficult, which will amount to assumption of jurisdiction which the Magistrates are not having under the Act: - Jojo v. Executive Officer - 2001 (2) KLT 929: 2001 NOC 40. [KLT 138 & 1986 KLT 618 - Relied on. 1966 KLT 115 - Referred to.] S.69 [corresponding to S.204 of the Panchayat Raj Act, 1994], Non-resident Indian employed abroad owning rubber estate in Kerala - Is not liable to pay profession tax if it is not his principal occupation - One of the conditions for being assessed to tax for the calling of agriculture is that the person assessed must be earning his livelihood wholly or principally, by the pursuit of agriculture. - Najeeb Rawther v. Executive Officer - 1995 (2) KLT SN.65 P.49: 5.69 [corresponding to S.204 of the Panchayat Raj Act, 1994]– 'Aggregate income' includes dearness allowance and other allowances - Under the provisions of Kerala Municipalities Act and Kerala Municipal Corporations Act, aggregate income shall not include allowances of various kinds referred to in the Explanation to S.110 of the former Act and Explanation to S.113 of the latter Act. S.69 of the Kerala Panchayats Act, however, does not have any such explanation. Panchayats can levy profession tax on the aggregate income inclusive of such allowances. – Thoshiba Anand L.W. Association v. Exe. Officer, Nedumbassery Panchayat - 1985 KLT 95 : 1985 KLJ 115. S.69 (corresponding to S.204 of the Panchayat Raj Act, 1994]– Does not confer arbitrary or unguided power - Is not violative of Art. 14 of the Constitution - There is nothing vague or unreasonable about the concept of aggregate income found in the statute and the Rules. Expression "aggregate income" has not been defined in any technical way. Therefore, it must receive its natural meaning, being total income from various sources. Maximum rates of tax are prescribed in the statutory rules leaving it to the Panchayats to prescribe rates of tax subject to the maximum. Maximum tax prescribed is within the constitutional limits, prescribed under Art.276 of the Constitution. The provisions of the Kerala Panchayats Act or the Rules relating to profession tax are not arbitrary or confer unguided or absolute power on the Panchayats to assess income or levy tax. Law on the point is valid law for the purpose of Art.265 of the Constitution. - Thoshiba Anand L.W. Association v. Exe. Officer, Nedumbassery Panchayat - 1985 KLT 95: 1985 KLJ 115. S.69A (corresponding to S.204 of the Panchayat Raj Act, 1994]– Mode of recovery under S.69A t with the mode of recovery under R.79 of the Central Rules - Central Government Accounts, Receipts & Payments Rules, R.79(1) - The object, based on which both R.79 and S.69A are enacted, is the same, namely to recover from salaries/wages of the employees of Government, institutions etc., on account of profession tax levied under a State enactment. It is to accomplish this object the employer is empowered to recover the tax and pay it to the Panchayat. There is no conflict betw of the Central Rules and S.69A of the Panchayat Act. Recoveries on account of profession tax can therefore, be sustained either under R.79 of the Central Rules or under S.69A of the Panchayat Act. - Narayanan v. State of Kerala – 1990 (2) KLT 412: 1990 (2) KLJ 566 : AIR 1992 Ker.148. Our S.69A (corresponding to S.204 of the Panchayat Raj Act, 1994]– Recovery of profession tax from salary of Central Government employees - Laying down the procedure cannot be construed as a condition precedent for exercise of the power - Central Government Accounts, Receipts & Payment Rules, R.79(1) - Narayanan v. State of Kerala - 1990 (2) KLT 412: 1990 (2) KLJ 566 : AIR 1992 Ker. 148. S.69 (3) (corresponding to S.204 of the Panchayat Raj Act, 1994), Not violative of Art. 14 of the Constitution on the ground that the expression "aggregate income" in the Municipalities Act, 1961 and Municipal Corporations Act, 1961 does not include dearness allowance & other allowances - Panchayats on the one hand and Municipalities and Municipal Corporations on the other cannot be regarded as equal institutions. They are institutions of different kinds. If these institutions of different kinds are treated differently, particularly in the light of Art.40 of the Constitution and need to provide strong financial base for the Panchayats, it cannot be said that there is hostile discrimination. This is not a case of hiba Anand L.W. Association V. Exe. Officer, Nedumbassery Panchayat - 1985 KLT 95 : 1985 KLJ 115. HD Ss.69 & 74 [corresponding to S.204 & S.210 of the Panchayat Raj Act, 1994)-Levy of profession tax on employees – Demand notice should be preceded by notice under R.10 to employees - Service of notice to employer not sufficient - Panchayats Profession Tax Rules, 1963 (Kerala), Rr. 10 & 15 – The levy postulated under S.69 is possible only if it is made in accordance with the rules prescribed. S.74 provides for recovery of arrears of tax, cess etc. But before recourse can be had to that Section, there should be a proper levy. Notice had been issued to the employer of the assessee under Rule 15, but no notice was given to the assesses. The demand notice and the order following it are totally unsustainable

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