Judgment

RAY, C. J. :- These appeals are by certificate from the judgment dated 17 May, 1968 of the Full Bench of the High Court of Punjab and Haryana.

2. The appellants in writ petitions in the High Court challenged the legality of notices issued by the Executive Authority. Ballabgarh Panchayat Samiti claiming Rs. 200/- on account of profession tax for the year 1963-64. The notice was issued under Section 76 of the Panchayat Samitis and Zila Parishads Act, 1961 referred to as the 1961 Act.

3. The appellants contended that the claim under Sectiion 76 of 1961 Act was in violation of Article 276 of the Constitution because a similar professional tax on a graded scale subject to a maximum limit of Rupees 250/- per annum had been and was being collected by the State of Haryana.

4. The Full Bench of the High Court upheld the contention of the respondents that the recoveries can be made by each one of the authorities mentioned in Article 276 of the Constitution to a maximum sum of Rs. 250/- per annum.

5. The power of the State to levy tax is derived from Entry 60 of List II in the Seventh Schedule of the Constitution. The Entry speaks of taxes on professions, trades, callings and employments.