ABDUL HADI J.

In this batch of writ petitions, some petitioners seek a declaration that the Tamil Nadu Tax on Professions, Trades, Callings and Employments Act, 1992 (Tamil Nadu Act 24 of 1992) (hereinafter referred to as "the Act"), is ultra vires the power of the Tamil Nadu State Legislature, and some others seek a declaration that article 276(2) of the Constitution of India, as amended by the Constitution (Sixtieth Amendment) Act, 1988, itself, is violative of the proviso to article 368 of the Constitution of India. Some others seek a declaration that certain particular provisions of the Act, are violative of articles 14 and 19 of the Constitution of India. The said Act, passed by the Tamil Nadu Legislature, came into force on April 1, 1992, and sub-section (1) of section 3 thereof, the charging section, enables every local authority in Tamil Nadu to levy tax on "profession, trade, calling and employment" As per section 2(4) of the Act, "local authority" means, ---

"(a) the Municipal Corporations of Madras, Madurai, Coimbatore or . . . . ; or

(b) a municipal council constituted under the Tamil Nadu District Municipalities Act, 1920 ; or

(c) a panchayat constituted under the Tamil Nadu Panchayats Act, 1958 ; or

(d) . . . ."

Earlier, different provisions in different enactments enabled the relevant corporation, municipality, panchayat or other local authority to levy such a tax. But, as per section 31 of the Act, the Act overrides those provisions on and from April 1, 1992, and the said provisions on and from the said date stand repealed

The above said levy, according to the Act, is on every person for every half year, subject to certain qualifications. As per section 2(6), "person" means any person who is engaged actively or otherwise in any profession, trade, calling or employment in the State of Tamil Nadu and includes a Hindu undivided family, firm, company, corporation or other corporate body, any society, club or association, so engaged but does not include any person employed on a casual basis. Section 3(2) of the Act, inter alia, states that the levy is at

"such rates as determined in accordance with such procedure as may be prescribed, by the local authority which shall not be less than the minimum and not more than the maximum specified in the Schedule"

to the Act. The said Schedule provides the rates of tax on different persons who are categorised in 20 different specific entries therein. A residuary entry No. 21 is also there with reference to persons other than those so specifically mentioned, who are not covered by a relevant notification mentioned therein. I may state here itself that both sides agree that so far, no such notification has been issuedAs per rule 3 of the Tamil Nadu Tax on Professions, Trades, Callings and Employments Rules, 1992 (hereinafter referred to as "the Rules"), which were framed pursuant to the Act and which came into force from September 11, 1992,

"every municipal authority shall determine by resolution the rate of tax for every entry in the Schedule to the Act, which shall not be less than the minimum and not more than the maximum specified in the said Schedule"

The Act has been passed pursuant to entry 60 of List II (State List) of the Seventh Schedule to the Constitution of India read with article 246 (3) thereof. The said entry runs as follows

"Taxes on professions, trades, callings and employments. The relevant portions of the abovereferred to article 276, prior to the abovereferred to sixtieth amendment of the Constitution, which amended only article 276(2), ran as follows"*

276. (1) Notwithstanding anything in article 246, no law of the Legislature of a State relating to taxes for the benefit of the State or of a municipality, district board, local board or other local authority therein in respect of professions, trades, callings or employments shall be invalid on the ground that it relates to a tax on income

(2) The total amount payable in respect of any one person to the St