EXTRAORDINARY
PUBLISHED BY AUTHORITY
NEW DELHI, THURSDAY, JULY 21, 1949
GOVERNMENT OF INDIA
MINISTRY OF LAW
New Delhi, the 21st July, 1949
ORDINANCE No. XVII OF 1949.
AN
ORDINANCE
further to amend the Professions Tax Limitation Act, 1941, and to validate the
imposition in the United Provinces of certain taxes on circumstances and
property.
WHEREAS it has been judicially held that the tax on circumstances and property imposed under clause (b) of section 108 of {ho United Provinces District Hoards Act, 1922 (U. P. Act X of 1922), is subject to the limitation of fifty rupees per annum prescribed in respect of tax on professions, trades, callings or employments by section 2 of the Professions Tax Limitation Act, 1941 (XX of 1941);
AND WHEREAS an emergency has arisen which makes it necessary further to amend the Professions Tax Limitation Act, 1041, for the purpose of excluding tuxes on circumstances and property imposed in the United Provinces by munici- pal or district boards from the operation of section 2 of that Act and to validate the imposition thereof before the commencement of this Ordinance;
Now, THEREFORE, in exercise of the powers conferred by section 42 of the Government of India Act, 19S5 (26 Geo. 5, c.2), the Governor-General is pleased to make and promulgate the fallowing Ordinance: —
1. Short title and commencement.—(1) This Ordinance may be called the Professions Tax Limitation (Amendment and Validation) Ordinance, 1949.
(2) It shall come into force at once.
2. Amendment of Schedule, Act XX of 1941—In the Schedule to the Pro- fessions Tax Limitation Act, 1941 (hereinafter referred to as the stud Act), after item 3, the following items shall be inserted, and shall be deemed always to have been inserted, namely:—
"8A. The tax on inhabitants assessed according to their circumstances and property, imposed under clause (ix) of sub-section (1) of section 128 of the United Provinces Municipalities Act, 1916 (U. P. Act II of 1916).
1240 GAZETTE OF INDIA EXTRAORDINARY, JULY 21, 1949 3. Validation of imposition ol tax on circumstances and property beforecommencement of this Ordinance.—Notwithstanding anything to the contrary in any other biw for the time being in force,— -
(") no tax on circumstances and property imposed before the commence- ment of tlii^ Ordinance under clause (ix) of sub-section (7) of section 128 oi the United Provinces Municipalities Act, 1936 (U. P. Act H of 1916), or e.hi use (h) of section 108 of the United Provinces District Boards Act, 1022 (U.P. Act X of UWa), vthull be deemed to be, or ever to have beon, invalid merely on the ground that the tux imposed exceeded the Jhnit of fifty rupees per annum prescribed by the said Act, and the validity of the imposition of any such tiix shall not be called in question in unv Court; nnd
(ii) no Court shall emterfain any cluini for the refund of any portion of the tax referred to in clause (/), merely on the ground that suoh portion is in excess of the limit referred to therein, or enforce any decree or order directing the refund on that ^rmmd- of :tnv portion of such tnx.
C. BAJAGOPALACHABL
QovernoT-Oeneral.
K. V. K. SUNDAE AM,