Kamala Bai Ammal vs Theethachari Alias Appu Rao And Ors. on 11 April, 1950
"Undoubtedly the liability of the judgment-debtor to the Provincial Government was in respect of revenue. In the beginning the liability was one falling under the category provided in Section 4 Clause (a) ..... In the present case, the liability of the petitioner was In the beginning to pay revenue duo to the Provincial Government." If in the case of Section 4 (a), the liability at its origin was the test of exemption, we do not see any reason why in the case of Section 4 (h) a different interpretation should be given. The learned counsel relied upon the following observations of the learned Judges in the above case when they distinguished a case falling under Section 4 (h) from the case they were deciding :