Summarize the following court judgment. Civil Appeal Nos. 2152 2153 of 1968 (From the Judgments and Orders dated the 25.2.1966 of the Punjab and Haryana High Court in Civil Writ Nos. 2588 and 2392/ 1964) V.C. Mahajan for the appellants (in CA 2152). K.S. Surt and O.P. Sharma	 for the the appel lants (in CA 1755) E.C. Agrawala	 for respondent in CA 1754 Hardev Singh and R.S. Sodhi	 for respondent in CA 1755 R.K. Mathut and V. Goswami	 for respondent in CA 1497 N.N. Goswamy and A. Minocha	 for respondent in CA 2153. The Judgment of the Court was delivered by BEG	 C.J. The only question decided by the High Court of Punjab & Haryana in the cases now before us by special leave was whether section 3 of the Punjab Professions	 Trades	 Callings and Employments Taxation Act	 1956 (herein after referred to as 'the Act ') restricts taxation upon persons in Punjab to the income made within the State of Punjab. This section reads as follows : "3. Levy of tax Every person who carried on trade either by himself or by an agent or representative	 or who follows a profession or calling	 or who is in employ ment	 either wholly or in part	 within the State of Punjab	 shall be liable to pay for each financial year or a part thereof a tax in respect of such profession	 trade	 calling or employment: Provided that for the purpose of this section a person on leave shall be deemed to be a person in employment". Section 4 of the Act provides for taxation in accordance with a schedule annexed to it. Section 5 lays down the manner of determination of the tax which is to be assessed on the total "gross income". The term "total gross income" is defined by section 2 of the Act as "aggregate gross income derived from various professions	 trades	 callings and employment". The Legislature amended this provision by adding in 1962	 "Whether such profession or calling is followed	 trade is carried on or employment is	 within or outside the State of Punjab" to the definition. The annexed schedule	 conformably with the provisions of Article 276 of the Constitution does not tax any person	 under the scale laid down in the schedule	 to an extent more than Rs. 250/ per annum. Nevertheless	 it is clear	 by reading the provi sions of section 5 and section 2 together	 that the determination in accordance with the scale laid down in this schedule of the aggregate gross income on which tax is assessed	 will have to take into account the income of the individual concerned earned both inside and outside Punjab. The result is that the only condition for making a person taxable under the Act is that he must also have some profession	 trade	 calling 410 or occupation which is to be taxed	 which he carries on within the State of Punjab. It does not matter whether that person is employed or carries on the same or some other profession trade	 or calling outside Punjab also. Section 3 is only meant to indicate that the person who is to be made liable has carried on some profession	 calling	 trade	 or occupation within Punjab. It does nothing more. It has nothing to do with the calculation of the aggregate amount of the tax to be levied. That is dealt with by section 5 read with section 2 (b) of the Act as amended. And	 in determining the amount of tax which an assessee has to pay or the grade in which he falls	 the amount he makes outside must also be added to what he makes inside Punjab. His total gross income determines only his grade or amount of tax he has to pay. His subjection to a profession or calling tax depends only On the fact that he carries on some business. or has some trade or calling "within the State of Punjab". The words qualifying the whole or a part of the calling which determines only the taxability of the person cannot possibly	 on the language used	 fix also the grade of taxa tion in which the individual falls. We	 however	 find that the Punjab High Court	 in accord ance with a view it had been consistently taking even before the amendment of section 2(b) of the Act	 has held that	 in determining the aggregate gross income	 only the income made within Punjab by the calling	 occupation	 trade	 or profes sion carried on must be taken into account. We think that this view of the Punjab High Court is based on a very forced interpretation given to the; clear words of section 3 of the Act	 probably because it thought it necessary to do so to make the effect of the section correspond to provisions of Article 245(1) of the Constitution. We think that the Punjab High Court has clearly erred in interpreting section 3 in such a way as to make section 2(b)	 read with section 5 of the Act	 useless in determining the tax in accordance with the grada tion laid down in the schedule 2 of the Act. This amounts to nothing short of legislation. We think that the view is an impossible one. The principle that	 where a provision is capable of one of two interpretations	 the interpretation which validates rather than one which may invalidate a provision applies only where two views are possible. It cannot be pushed so far as to alter the meanings of the clear words used in an enactment and to. 	 in effect	 repeal statutory provisions by making them useless without holding them to be void. It is true that the question of the validity of the provisions of the Act on the ground that they contravene Article 245 (1) of the Constitution was also raised in the High Court	 but	 the High Court left this question open as it held in favour of the assessee on the first question. As the first question was decided by clearly misinterpreting the provisions of the Act as they stand	 we have to allow these appeals. A Division Bench of the High Court	 in the judgment under	 appeal	 had purported to follow an earlier Division Bench decision of the High Court in Beli Ram vs The Assessing Authority(1)	 which had interpreted the provi sions of section 3 of the Act as the Act stood before the amend ment of section 2 in the manner indicated above. As the High (1) 411 Court had not decided the question of validity of the amend ment these cases cannot be disposed of without deciding that question. We do not propose to express any opinion on this question as we do not have the benefit of the High Court 's views on it. In the circumstances mentioned above	 we set aside the judgments and orders of the High Court on these cases. We send the cases back to the High Court for deciding the question of validity of the amendment to section 2 of the Act. The parties will bear their own costs. P.B.R. Appeals allowed.

Section 3 of the Punjab Professions	 Trades	 Callings and Employment$ Taxation Act	 1956	 imposes a tax in re spect of a profession	 trade	 calling or employment carried on or followed within the State. Section 5 lays down the manner of determination of tax .on the gross income. The term "total gross income" is defined by section 2 of the Act as "aggregate gross income derived from various professions	 trades	 callings and employments". The words "whether such profession or calling is followed	 trade is carried on or employment within or outside the State" were added to the section by an amendment of 1962. Before the amendment of section 2(b)	 the High Court had taken the view that in determining the aggregate gross income	 only the income derived within the State by a call ing	 occupation	 trade or profession must be taken into account for the purposes of taxation. On the question whether the Act restricts taxation of income made within the State. Allowing the State 's appeal and remitting the case to the High Court HELD: By reading the provisions of section 5 and section 2 togeth er	 it is clear that the determination in accordance with the scale laid down in the Schedule	 of the aggregate gross income on which tax is assessed	 will have to take into account the income of the individual concerned earned both inside and outside the State. [409 G] 1 (a) The High Court has clearly erred in interpreting section 3 in such a manner as to make section 2(b) read with section 5 of the Act	 useless in determining the tax in. accordance with the gradation laid down in the Schedule to the Act. This amounts nothing short of legislation. [410 E F] (b) The only condition for making a person taxable under the Act is that he must also have some profession	 trade	 calling or occupation which is to be taxed	 which he carries on within the State. It does not matter whether the person is employed or carries on the same or other profession	 trade	 or calling outside the State also. Section 3 is only meant to indicate that the person who is to be made liable had carried on some profession	 calling	 trade	 or occupa tion within the State and it has nothing to do with the calculation of the aggregate amount of the tax to be levied. That is dealt with by section 5 read with section 2(b) as amended. In determining the amount of tax	 the amount an assessee makes outside must also be added to what he makes inside the State. His total gross income determines only his grade or amount of tax he has to pay. His subjection to a profession or calling tax depends only on the fact that he carries on some business or has some trade or calling within the State. [410 A C] 2. The principle that where a provision 'is capable of one of two interpretations	 the interpretation which vali dates rather the one which may invalidate a provision ap plies only where two views are possible. It cannot be pushed so far as to alter the meaning of the clear words used in an enactment and to repeal statutory provisions by making them useless without holding them to be void. [410 F] [The case was remanded to the High Court for deciding the validity of the amendment made to section 2(b) of the Act] 409