Kernan and Muttusami Ayyar, JJ.
1. The point for determination in this case is whether a 4-wheeled carriage on springs drawn by one pony is a vehicle liable to taxation under the provisions of Schedule C (Act III of 1871, Madras). Article 2 of that schedule provides that such a carriage drawn by one horse or by a pair of ponies under 13 hands is liable to taxation.
2. Under the Act, the word horse includes a pony. By Schedule C, Article 2, 'a 4-wheeled carriage drawn by a horse is to pay Rs. 4-8-0.' 'Horse' here prima facie includes pony.
3. But as 'pair of ponies under 13 hands' are also referred to in that paragraph, it is contended that an intent not to tax a carriage drawn by a single pony is shown. This seems to be an incorrect construction. The true construction is that a carriage drawn by a horse (including pony not under 13 hands) is taxable at Rs. 4-8-0. But although all carriages kept within the Municipality for one month, Section 64, are taxable, yet no rate is fixed by the Act for a 4-wheeled carriage drawn by a pony under 13 hands. The provision in Section 64 is that the owner of a carriage is to pay the tax according to the rates given in Schedule C. But C gives a rate in paragraph 2 for a horse, or for a pair of ponies under 13 hands, and does not fix a rate for a carriage drawn by a single pony under 13 hands.
4. Under the General Clauses Act, the plural number includes the singular number. But this rule does not apply to this case which provides for a pair of ponies, and excludes the application of paragraph 2 of clause C to a single pony under 13 hands.
5. It is not stated whether the pony of Dr. Walker is of, under, or over 13 hands. If it is under 13 hands, no tax can be levied on the carriage, as no rate is fixed for a carriage drawn by such a pony. The case is then casus omissus. If the pony is of or over 13 hands, the carriage is taxable at Rs. 4-8-0. We do not go into the arguments set out in the reference. But we may say---
(1) the schedule to this Act is part of the Act;
(2) 'horse' includes pony except when the articles of C, by reference to the number of hands, exclude the application of 'horse' to pony.