Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 13] [Section 61(1)] [Section 61] [Entire Act] State of Punjab - Subsection Section 61(1)(b) in Punjab Municipal Act, 1911 (b)a tax on persons practising any profession or art or carrying on any trade or calling in the municipality;