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The Madras Electric Tramways Co. Vs. the Madras Corporation - Court Judgment

LegalCrystal Citation
SubjectMunicipal Tax
CourtChennai
Decided On
Reported in(1908)18MLJ149
AppellantThe Madras Electric Tramways Co.
RespondentThe Madras Corporation
Excerpt:
- - 2. if that contention were admitted, it would exclude the leading tram car as well as the trailer, for the leading car does not itself generate the electricity or carry a store of it......carried along the wires from the generating station causes the car to move.3. we think that electricity is the power that makes all the cars move and that all are equally propelled by the electricity.4. the municipality is entitled to.....
Judgment:

1. We agree with the Magistrate that the trailer cars in question are liable to pay a tax of Rs. 15 each under Schedule VI of the Act (Madras Act III of 1904). They are vehicles with springs and we have no doubt that they are propelled. 'Propelled' in this Schedule indicates that the vehicle must have the motive power within itself as contended by Mr. Osborne on behalf of the Tramway Company.

2. If that contention were admitted, it would exclude the leading tram car as well as the trailer, for the leading car does not itself generate the electricity or carry a store of it. It merely contains appliances by which the electricity carried along the wires from the generating station causes the car to move.

3. We think that electricity is the power that makes all the cars move and that all are equally propelled by the electricity.

4. The Municipality is entitled to costs.


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