Judgment

SARKARIA, J.:- This appeal by special leave is directed against a judgment, dated October 3, 1968 of the High Court of Punjab and Haryana.

2. The facts leading to this appeal are that the appellants are partners of a firm, Bharat Industries, Chheharta.

3. By a notification, dated May 15, 1946, the Chheharta Municipal Committee levied a profession tax under Section 61 (1) (b) of the Punjab Municipal Act, 1911. Initially, the tax was Rs. 15/- per annum and was levied on all the partners of the said firm.

4. 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, was raised to Rs. 200/- per annum and each of the six partners of the said firm were assessed to annual tax of Rs. 200/- by the Municipal Committee.

5. 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. 15 to 20, dated May 31, 1960, amounting to Rs. 1,200/-.

6. The appellants challenged the validity of the assessment contending that construed in the light of the definition given in Section 2 (40) of