1991 (9) TMI 352

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..... Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 to classify for the purpose of profession tax lawyers practising within the Bangalore Urban Agglomeration separately to those practising within the municipal limits of District Headquarters and further classifying lawyers between those who had below 10 years of practice and others above 10 years for different rates of tax. A .....

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..... he suppositions are baseless and the argument of the appellants without merit. The areawise classification is intelligible as lawyers practising in the Bangalore Urban Agglomeration serve a densely populated area where there are a pack of courts and more professional opportunities as compared to municipal limits of District Headquarters. In the former lawyers cater to many and chances to display t .....

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