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Narayana Rao and ors. Vs. the President of the Corporation of Madras - Court Judgment

LegalCrystal Citation
SubjectCivil
CourtChennai
Decided On
Reported in17Ind.Cas.945; (1912)23MLJ591a
AppellantNarayana Rao and ors.
RespondentThe President of the Corporation of Madras
Excerpt:
- 1. although the language of section 172 of act iii 1904 is not altogether free from ambiguity we are of opinion that the section does not require that one of the commissioners hearing an application for revision of assessment should always be one who is resident in or representative of the division in which the applicant resides or carries on business or in which the property assessed is situated. the meaning of the section we think is that ordinarily one of the commissioners hearing the application should be resident in or representative of the division. the language of the corresponding section in the acts of 1867, 1878, 1884 and 1892 shews that this was the intention of the statute. no change was intended to be introduced by the change of language in the act of 1904.
Judgment:

1. Although the language of Section 172 of Act III 1904 is not altogether free from ambiguity we are of opinion that the section does not require that one of the Commissioners hearing an application for revision of assessment should always be one who is resident in or representative of the division in which the applicant resides or carries on business or in which the property assessed is situated. The meaning of the section we think is that ordinarily one of the commissioners hearing the application should be resident in or representative of the division. The language of the corresponding section in the Acts of 1867, 1878, 1884 and 1892 shews that this was the intention of the Statute. No change was intended to be introduced by the change of language in the Act of 1904.


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