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J. Krishna Row Vs. the President Municipal Corporation - Court Judgment

LegalCrystal Citation
SubjectCivil
CourtChennai
Decided On
Judge
Reported in(1917)ILR40Mad545
AppellantJ. Krishna Row
RespondentThe President Municipal Corporation
Excerpt:
madras city municipal act (iii of 1904), section 150 - 'kept,' meaning of--vehicle under repair is one kept and taxable. - - section 151(f) clearly negatives this argument......of the owner. any vehicle that is under some one's control is undoubtedly kept.5. it has not been argued that if it was kept the owner need not pay and the argument would be impossible as long as the owner had control--vide section 150(2) of the madras city municipal act. the assessment by the corporation is correct.
Judgment:

Ayling, J.

1. In my opinion the three phrases 'kept,' 'let out for hire' and 'used' in Section 150 of the Madras City Municipal Act are employed distinctively, and the word 'kept' is not qualified by the words 'for hire.' If the mere possession of a car which is never used does not bring the possessor within the scope of Section 150, it is difficult to imagine what is the object of the exemption clause, Section 151(f).

2. I can see no ground for holding that a car ceases to be 'kept' within the meaning of Section 150, because it is under repair and for that reason unfit for immediate use.

3. I would set aside the order of the Magistrates cancelling the tax and ordering refund.

Napier, J.

4. I agree. Three points are argued. First, that a car under repair is not a vehicle. I cannot take this argument seriously. Second, that the word 'kept' must be read with the words 'for hire,' and private persons who do not use for thirty days are not taxable. Section 151(f) clearly negatives this argument. Thirdly, that as the owner had not the car in his possession, he was not 'keeping.' The section does not require the car to be in the possession of the owner. Any vehicle that is under some one's control is undoubtedly kept.

5. It has not been argued that if it was kept the owner need not pay and the argument would be impossible as long as the owner had control--vide Section 150(2) of the Madras city Municipal Act. The assessment by the Corporation is correct.


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