10/ per maund under item 69 of the Government Notification by which the terminal tax was imposed.
1,200/ .
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 companyld be levied only on the firm, and number on the partners individually.
200/ by the Municipal Committee.
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 Nos.
Initially, the tax was Rs.
200/ per annum and each of the six partners of the said firm were assessed to annual tax of Rs.
By a Notification, dated July 4, 1958, the annual tax for trade, profession or calling for the owner of a factory registered under the Indian Factories Act, to Rs.
15 to 20, dated May 31, 1960, amounting to Rs.
The Municipal Committee carried a further appeal to the High Court.
S. Sarkaria, J. This appeal by special leave is directed against a judgment, dated October 3, 1968, of the High Court of Punjab and Haryana.
The farts leading to this appeal are that the appellants are partners of a firm, Bharat Industries, Chheharta By a Notification, dated May 15, 1956, the Chheharta Municipal Committee levied a profession tax under Section 61 1 b of the Punjab Municipal Act, 1911.
