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Fischer Vs. Twigg and ors. - Court Judgment

LegalCrystal Citation
SubjectMunicipal Tax
CourtChennai
Decided On
Judge
Reported in(1898)ILR21Mad367
AppellantFischer
RespondentTwigg and ors.
Cases ReferredNellore v. Rangayya I.L.R.
Excerpt:
district municipalities act (madras) - act iv of 1884, sections 63, 262--house-tax assessed on school buildings--suit to recover tax payable under protest. - .....be said that the tax was collected under the act. the case is thus distinguishable from the case relied upon by the petitioner's vakil--municipal council, nellore v. rangayya i.l.r. 19 mad. 10 . we prefer to base our judgment on the grounds that an imposition, which is expressly prohibited by the act, cannot be deemed to be made under the provisions of the hot, rather than on the ground that the case is one in which the party aggrieved is protected by the proviso to section 262.2. we dismiss the petition with costs.
Judgment:

1. It must be assumed that the school buildings are buildings exclusively used for charitable purposes. That being so, the buildings are exempted from the operation of the notification that may be made under Section 63 of the Act. A tax upon such buildings and other similar buildings mentioned in the exception is not one which can be in legal existence, and therefore it cannot be said that the tax was collected under the Act. The case is thus distinguishable from the case relied upon by the petitioner's vakil--Municipal Council, Nellore v. Rangayya I.L.R. 19 Mad. 10 . We prefer to base our judgment on the grounds that an imposition, which is expressly prohibited by the Act, cannot be deemed to be made under the provisions of the hot, rather than on the ground that the case is one in which the party aggrieved is protected by the proviso to Section 262.

2. We dismiss the petition with costs.


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