Munshi Ram & Ors. vs Municipal Committee, Chheharta
Whether partners of a firm can be individually assessed to profession tax under section 61(1)(b) of the Punjab Municipal Act, 1911, when the firm itself could be considered a 'person' under the Punjab General Clauses Act --- Held No; the tax is on individuals carrying on trade, and partners can be taxed individually. Whether the Civil Court has jurisdiction to entertain a suit challenging such assessment --- Held No; jurisdiction is barred by sections 84 and 86 of the Punjab Municipal Act, which provide exclusive remedies.
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