Skip to content


The Municipal Commissioners of Negapatam Vs. Sadaya Pillai - Court Judgment

LegalCrystal Citation
SubjectCriminal
CourtChennai
Decided On
Judge
Reported in(1883)ILR7Mad74
AppellantThe Municipal Commissioners of Negapatam
RespondentSadaya Pillai
Excerpt:
towns improvement act, 1871 (madras), section 62 - person--joint trade--tax. - charles a. turner, kt., c.j.1. the word 'person' must be construed to include any company or association or body of persons, whether incorporated or not, where such construction is not repugnant to the context. the schedule contemplates that the incidence of the tax on shop-keepers will be governed by the gross rental of the shop in which the business is carried on; and we apprehend it was not intended that each person should pay a license tax on the full gross rental of the shop.2. trading companies are liable to pay the tax on trades; but it is not every member of the company, but the partnership that is taxed.3. the decision of the bench is correct.
Judgment:

Charles A. Turner, Kt., C.J.

1. The word 'person' must be construed to include any company or association or body of persons, whether incorporated or not, where such construction is not repugnant to the context. The Schedule contemplates that the incidence of the tax on shop-keepers will be governed by the gross rental of the shop in which the business is carried on; and we apprehend it was not intended that each person should pay a license tax on the full gross rental of the shop.

2. Trading companies are liable to pay the tax on trades; but it is not every member of the company, but the partnership that is taxed.

3. The decision of the Bench is correct.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //