Article I and II Schedule, Entry No L [as introduced by the Punjab Finance Act (IX of 1997)] Professional Limitation Act (XX of 1941), taxable rules applicable to occupations, trade, calling and jobs. , Trade, calling and employment is the fact of joining a business, profession, call and job, therefore, the tax rate must be related to this event and not on a person's earned income, second schedule, entry number 1, Therefore, the Punjab Finance Act of 1977 could not prepare taxation on the basis of income tax paid by a company, taxes on professions, trades, callings and jobs. The imposition exceeded the Rs 50 mark as stipulated by the Professions Limitation Act 1941. Illegal and without legal authority
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