CHENGARATH VELU Vs. EXECUTIVE OFFICER ERUMAYUR PANCHAYAT POST ERUMAYUR
HIGH COURT OF KERALA
EXECUTIVE OFFICER, ERUMAYUR PANCHAYAT, POST ERUMAYUR,
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(1.) The sole question for determination in this petition is whether a person who is engaged in agricultural operations is liable to profession tax under S.69 of the Kerala Panchayats Act, 1960. It is common ground that he will be liable to taxation under that section only if he can be considered to be a person who "exercises a profession, art of calling".
(2.) The question is important, and the petition has been referred to a Division Bench for decision. The order of reference by Nambiyar J. reads as follows:
"The question raised in this O. P. is whether the pursuit of agriculture can be said to be the exercise of a profession, art or calling or the transaction of business within the meaning of S.69 (1) (ii) (a) of the Kerala Panchayats Act, 1960. The petitioner's counsel relied on the decision reported in (1966) I MLJ 84 and contended that the pursuit of agriculture will not fall within any of these categories. The learned Government Pleader relied on the connotation to be given to the term 'calling' as expounded in the decision in P. Krishna Menon v. Commissioner of Income Tax (AIR 1957 T. C. 290) and the English decision in Partridge v. Mallandaine (18 QBD. 276) referred to therein. As the question raised is important and far reaching, I adjourn the hearing of this O. P. to a Division Bench."
(3.) According to the learned Government Pleader the pursuit of agriculture is nothing else than the pursuit of a calling and the petitioner is liable to profession tax under S.69 of the Act. We are inclined to agree with him.;
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