Daniels and Boys, JJ.
1. This is a reference under Section 162 of the United Provinces Municipalities Act. The question referred is whether the applicant, who resides outside the Kanauj Municipality but is employed during business hours as a clerk on a salary within Municipal limits, is liable to be taxed under a tax on circumstances and property imposed under Clause (ix) of Section 128(1) of the Act. Section 128 permits the Municipality to impose the tax on all classes of inhabitants as defined in Section 2(7). They have, however, chosen to limit the tax to person's 'residing or carrying on any trade or owning property within the limits of the Kanauj Municipality,' vide Notification No. 6575-XXIII-9, dated the 7th of August, 1920, printed on page 324 of Part III of the United Provinces Gazette for 1920. The expression 'carrying on a trade' has a well recognized meaning and cannot by any straining of language be made to include a person who merely works for an employer as a salaried clerk. 'Trade' implies buying and selling or dealing in money or at least the making of some article for the purpose of sale. Further, a person can only be said to be carrying on a trade in the ordinary sense of the word when he is working for his own profit and not when he is in receipt of a fixed salary. Mr. Bajpai for the Municipal Board has drawn our attention to the very wide definition of the word 'trade' in Webster's dictionary, but it may be pointed out that the Act itself, in Clause (iii) of Section 128, distinguishes between trades, callings and vocations, and includes under vocations all employments remunerated by salary. It is clear, therefore, that in the very section under which the tax is imposed, occupation as a salaried clerk is not included under the word 'trade.' Our answer to the reference is that the applicant is not liable to assessment under the tax on circumstances and property imposed by the Kanauj Municipal Board.