R.S.Sarkaria, J.

(1) THIS appeal by special leave is directed against a judgment, dated 3/10/1968, 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 15/05/1946, the Chheharta Municipal Committee levied a profession tax under S. 61(l)(b) of the Punjab Municipal Act, 1911. Initially, the tax was Rs.15.00 per annum and was levied on all the partners of the said firm.

(4) BY a notification, dated 4/07/1958, the annual tax for trade, profession or calling for the owner of a factory registered under the Indian Factories Act, was raised to Rs.200.00 per annum and each of the six partners of the said firm were assessed to annual tax of Rs.200.00 by the Municipal Committee.

(5) ON 30/10/1960, the appellants filed a suit for permanent injunction restraining the defendant-Committee from realising the profession tax demanded by it per letters 15 to 20, dated 31/05/1960, amounting to Rs. 1,200.00.

(6) THE appellants challenged the validity of the assessment contending that construed in the light of the defi