KAMTA PRASAD AGGARWAL ETC. vs EXECUTIVE OFFICER, BALLABGARH & ANR.

The Supreme Court upheld the High Court's decision that under Article 276 of the Constitution, both the State and local authorities can impose professional tax up to a limit of Rs. 250 separately. The Court clarified that the term 'total amount payable' does not imply a cumulative limit across authorities but allows each to levy taxes independently. This interpretation prevents inequitable taxation based on income levels and ensures that multiple authorities can tax a single individual without exceeding the specified limit individually.