Bare Act

The Profession Tax (Validation and Reassessment) Act, 1958

This Act validates the collection of profession tax under the Travancore District Municipalities Act, specifically retroactively applying a 1956 government notification to make tax rules effective from 1950. It ensures that taxes levied during this period are legally valid and allows for the collection of unpaid amounts. Additionally, it gives the government the power to reassess taxes for companies or individuals if they were assigned to a tax class without being given a chance to be heard, ensuring fairer tax treatment.

PDF: pending for this language.