Article 276: Taxes on professions, trades, callings and employments

Questions on this article

3 questions in 4 of our papers cite Article 276. Try these from the free papers:

1. 1. A State Legislature enacts a law levying a tax, for the benefit of the State, on every person practising as an advocate in the State, at an annual amount within the limit fixed by Article 276(2). An advocate challenges it on the ground that it is in substance a tax on income, a subject in entry 82 of the Union List. The law is:

   A.invalid, since taxes on income other than agricultural income can be levied only by Parliament under entry 82 of the Union List, whatever their formB.valid only if the State law was reserved for and received the assent of the President under Article 288(2)C.valid, since Article 276(1) provides that such a State law shall not be invalid on the ground that it relates to a tax on incomeD.invalid, since Article 276 allows such a tax only for the benefit of municipalities and other local authorities, and never for the State itself
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