Persons

Persons, the expression 'persons' undoubtedly includes natural persons. The class of such taxable persons has been indicated by the Legislature with reference to their occupational activity. Thus, in order to be authorised, a tax under cl. (b) of s. 61(1) must satisfy two conditions: First, it must be a tax on 'persons', Second, such persons must be practising any profession or art or carrying on any trade or calling in the municipality, Munshi Ram v. Municipal Committee, AIR 1979 SC 1250 (1252): (1979) 3 SCC 83: (1979) 3 SCR 463.