Madras High Court
The Municipal Council Of Chidambaram vs Venkatanarayana Pillai on 24 April, 1900
Equivalent citations: (1901)11MLJ312
JUDGMENT
1. The question is whether a money-lender, whose income is below Rs. 30 a month, is chargeable with any tax under Section 53 of the District Municipalities Act. There is no doubt that he exercises one of the trades specified in the schedule A. Apart from the proviso that schedule does not include persons whose income is under Rs. 30. It is said that the proviso has the effect of bringing such persons within the schedule, because, as it is argued, every money lender shall be placed at least in class VII irrespectively of his income.
2. If the income was not under Rs. 30, no doubt that would be the effect of the proviso, and that is all we think that the Legislature intended and not to bring within one of the classes persons who apart from the proviso would be in no class at all. This is indicated by the words immediately preceding the proviso, viz., every person described in class1, whose pay, salary or pension amounts, or whoso income is estimated to amount to Rs. 30 a month or upwards-Re. 1.
3. The result would probably have been otherwise if those words had been omitted and the phrase "provided that" substituted.
4. The petition is dismissed with costs.