Professions Tax Limitation Act, 1941

This 1941 Act caps how much tax a Provincial Assembly may impose on people engaged in professions, trades, callings, or employments -- a limit tied to Article 163 of the Constitution, which allows provinces to tax such activities as long as an Act of Parliament sets the ceiling and the tax is not treated as a tax on income.

Section 2 (as later substituted) sets that ceiling: notwithstanding any other law, a Provincial Assembly may, by its own Act, impose a professions tax of not more than one hundred thousand rupees per year on a person. It also validates, retroactively, any professions tax collected under a Provincial Assembly Act on or after 1 July 1977 that did not exceed this limit -- such tax is deemed validly levied and collected and cannot be ordered refunded, notwithstanding any contrary law or court judgment (including from a High Court or the Supreme Court).

Section 3, which originally contained a saving clause, has since been omitted by later amendment, and a Schedule listing taxes exempt from Section 2 was repealed even earlier.

This is an old statute (1941) whose key monetary limit -- one hundred thousand rupees per year -- was itself set by a later amendment (the extract shows the original text was substituted), so this figure reflects the amended, current cap as stated directly in the extract, though it should still be checked against the most recent official version for any further changes.