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Report No. 250

20. Professions Tax Limitation (Amendment and Validation) Act, Act 61 of 1949

Category: Taxes, Tolls and Cess Laws

Recommendation: Repeal

This Act amended the Professions Tax Limitation Act, 1941 and validated the imposition in the United Provinces of certain taxes on circumstances and property. The Act amended the Schedule appended to the Professions Tax Limitation Act, 1941. The Act also provided that taxes imposed under Section 128(1)(ix) of the United Provinces Municipalities Act, 1916 or Section 108(b) of the United Provinces District Boards Act, 1922 would not be invalid merely on the ground that the tax imposed exceeded the limit of Rs. 50 per annum.

Both the United Provinces Acts have fallen into disuse and taxes are not imposed under these Acts. Also, the Professions Tax Limitation Act, 1941 was repealed by the Amending Order, 1950. Hence, this Act is now redundant and the Central Government should repeal this Act. This Act has also been recommended for repeal by the PC Jain Commission Report (Appendix A-1).



Obsolete Laws - Warranting Immediate Repeal (Third Interim Report) Back




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