Tax on pension cannot be levied as profession tax.
Jun. 17, 2016
The appellant was the last Governor-General of India, and was drawing a pension of Rs. 15,000 per annum. The Corporation of Madras demanded profession tax from the appellant u/s 111(i)(b) of the City Municipal Act, 1919 on the ground of the appellant's residence within the city. The appellant filed a writ petition in the High Court, which referred the case. On appeal the Supreme Court prohibited the State from enforcing the demand. -010754