https://www.taxtmi.com/caselaws?id=40007 Partners carrying on a business in partnership were individually assessable to profession tax under section 61(1)(b) of the Punjab Municipal Act, 1911, because the provision taxed "persons" carrying on trade or calling and a partnership is not a separate legal entity from its partners; the levy was therefore within the statute. The civil court's jurisdiction to question the assessment was barred by sections 84 and 86, which provide a special statutory mechanism for objections and exclude challenges in another forum where the municipal authority has acted under the Act. The assessment was upheld and the civil challenge failed. en-us Tue, 06 Mar 1979 00:00:00 +0530 Fri, 18 Aug 2017 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40007 Partners carrying on a business in partnership were individually assessable to profession tax under section 61(1)(b) of the Punjab Municipal Act, 1911, because the provision taxed "persons" carrying on trade or calling and a partnership is not a separate legal entity from its partners; the levy was therefore within the statute. The civil court's jurisdiction to question the assessment was barred by sections 84 and 86, which provide a special statutory mechanism for objections and exclude challenges in another forum where the municipal authority has acted under the Act. The assessment was upheld and the civil challenge failed. Case-Laws Income Tax Tue, 06 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40007