What is the legislative power of a State Legislature concerning taxes for the benefit of the State or local authorities?
Article 276 grants the State Legislature the power to make laws related to taxes for the benefit of the State or local authorities, such as municipalities, district boards, or local boards, concerning professions, trades, callings, or employments. These laws are valid and not considered to infringe upon income tax laws. However, the total amount payable for such taxes by one person to the State or any local authority shall not exceed two thousand and five hundred rupees per annum.