COMMISSIONER, QUILON MUNICIPALITY, QUILON, ANDANOTHER vs M/S. HARRISONS & CROSFIELD LTD.

The Supreme Court examined the validity of the Kerala Profession Tax (Validation and Re-assessment) Act, 1958, in light of Article 276 of the Constitution, which restricts the imposition of profession tax to a maximum of Rs. 250 per annum. The Court held that the retrospective operation of the amended rule under the Travancore District Municipalities Act was unconstitutional as it violated Article 276(2). Consequently, the Court upheld the High Court's decision, affirming that the tax imposed exceeded the constitutional limit and was thus invalid.