MUNSHI RAM AND ORS. vs MUNICIPAL COMMITTEE, CHHEHARTA

The Supreme Court held that under Section 61(1)(b) of the Punjab Municipal Act, 1911, a profession tax can be levied on individual partners of a firm, as the term 'person' includes natural persons. The Court clarified that the tax is applicable to individuals practicing a profession or trade within the municipality, irrespective of whether they operate individually or collectively. The appeal was dismissed, affirming that the Municipal Committee acted within its statutory powers in taxing the partners individually.