VIVEKANAND SCHOOL TH. HEADMASTER vs PRESIDENT OF ZILA PANCHAYAT .

The Supreme Court upheld the dismissal of a writ petition challenging the tax demand under Section 121 of The Uttar Pradesh and Uttaranchal (Kshetra Panchayat and Zila Panchayats) Adhiniyam, 1961. The Court clarified that the tax is leviable on total income, and the appellant's claim that the school was not a commercial entity was rejected based on evidence of fee collection. The Court emphasized that the income threshold for tax liability under Section 121 was not met, thus affirming the High Court's ruling.