10/ per maund under item 69 of the government numberification by which the terminal tax was imposed.
1200/ .
15/ per annum and was levied on all the partners of the said firm.
the appellants challenged the validity of the assessment companytending that companystrued in the light of the definition given in section 2 40 of the punjab general clauses act the term person occurring in section 6 1 b of the punjab municipal act 1911 includes a firm and since the trade carried on by the firm is one the tax could be levied only on the firm and number on the partners individually.
200/ by the municipal companymittee.
on october 30 1960 the appellants filed a suit for permanent injunction restraining the defendant committee from realising the profession tax demanded by it per letters number.
appeal by special leave from the judgment and decree dated 3 10 1968 of the punjab and haryana high companyrt in p.a.
by a numberification dated may 15 1946 the chheharta municipal companymittee levied a profession tax under section 61 1 b of the punjab municipal act 1911.
200/ per annum and each of the six partners of the said firm were assessed to annual tax of rs.
civil appellate jurisdiction civil appeal number 1998 of 1969.
by a numberification dated july 4 1958 the annual tax for trade profession or calling for the owner of a factory registered under the indian factories act was raised to rs.
15 to 20 dated may 31 1960 amounting to rs.
shobha dikshit for the appellants.
the judgment of the companyrt was delivered by sarkaria j. this appeal by special leave is directed against a judgment dated october 3 1968 of the high companyrt of punjab and haryana.
urmila kapoor and mrs.
the facts leading to this appeal are that the appellants are partners of a firm bharat industries chheharta.
hardev singh for the respondent.
initially the tax was rs.
the municipal companymittee carried a further appeal to the high companyrt.
number 348/64.
c. mahajan mrs.
