Sarkaria, J. - (1.) 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.;