RAM BACHAN LAL vs THE STATE OF BIHAR

The Supreme Court dismissed the petition challenging the imposition of profession tax under the Bihar and Orissa Municipal Act, 1922, citing Articles 14, 19, and 31 of the Constitution. The Court held that Sections 4 and 388 provide sufficient guidance for the constitution of municipalities and the levying of taxes, and that the provisions of the Act do not infringe upon fundamental rights. The Court concluded that the assessment and review procedures outlined in Section 150-E are reasonable and provide adequate remedies for aggrieved parties.