Supreme Court · 1979 INSC 60 · Decided 6 March 1979
Munshi Ram and ORS. v. Municipal Committee, Chheharta
- Court
- Supreme Court of India
- Citation
- 1979 INSC 60 · [1979] 3 S.C.R. 463
- Case number
- CIVIL APPEAL No. 1998/1969
- Decided
- 6 March 1979
- Bench
- R.S. SARKARIA, P.S. KAILASAM, O. CHINNAPPA REDDY (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 86
Headnote
' • • -,., ~ • ---i ~-~ • • MUNSHI RAM AND ORS. v. MUNICIPAL COMMITTEE, CHHEHARTA March 6, 1979 [R. S. SARKARIA, P. S. KAILASAM AND 0. CHINNAPPA REDDY, JJ.j Punjab Municipal Act. 1911, Sections 84,86- Jurisdiction of the Civil Court, of levy of profession tax on the firm hear and deternzine suit relating to levy of profession tax under the Act. Under section 61(1)(b) of the Punjab Municipal Act, 1911 the responde<>t by its Notification dated May 15, 1946 levied a profession tax ot Rs. 15/- per annum on each of th'e partners of a firm. Bharat Industries
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)