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TMI Blog1910 (8) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... on within fifteen days of the notice. This part of Act III pi 1904 re-enacts without much modification the provisions of the previous Act I of 1884, and it will be of assistance to compare the provisions of the two Acts and to see what was- the state of the law under the old Act, and if it has bean altered by the present Act. Under Section 101 of that, as under section 118 of the present, act the President is required to keep lists of persons liable to pay this among other taxes. Sections 103 and 120 respectively make persons exercising a profession or holding an appointment in the City liable to pay the tax. Section 104 of the Act of 1884 empowers the President to determine in which of the scheduled classes any such parson, that is to say, any person exercising a profession or holding an office in the City is to be placed, and to revise such classification from time to time, and also empowers any person dissatisfied with such classification to appeal therefrom. section 121 of the present act is to the same effect, but any person is substituted for any such person. Section 105 of the old, corresponding to Section 126 of the new, Act provides that the tax for each half year sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification, whereas section 172 of the new act deals generally with all complaints against, and all applications for revisions of classification in respect of, any tax or toll leviable under Part IV. I have inserted the commas, but the grammatical construction appears to me equally plain without them. Then as regards the sections as to finality, the provision in section 196 against suits to recover back taxes levied under the Act, provided the provisions of the Act had been substantially complied with, is omitted in Section 177. Further, in Section 191 which corresponds to section 208 of the old act and saves irregularities due to defect of form, the words provided the directions of the Act be in substance and effect complied with are omitted. In the face of these last mentioned alterations, the decisions under the District Municipalities Act that persons not liable to the tax can sue to recover it back, The Municipal Council, Cocanada v. The Standard Life Assurance Company (1901) I.L.R. 24 Mad. 206 and the cases therein cited, have become clearly inapplicable under this Act as they proceed upon language which is not used in the present Act. 3. A question as to the extent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs under Section 107 which is perhaps the most ordinary method of enforcing payment appears to me to be restricting unduly the provisions of section 196, nor do I sea any sound reason for the distinction. 4. Now, if failure to complain of classification within the time limited under Sections 104 and 190 was conclusive under the old Act, I can find no reason in any of the changes in the recent Act which have been set out above why failure to complain under sections 121 and 172 of the present act should not have the same effect. On the contrary, the language of section 172 of the new act as already pointed out is, if anything, wider than that of section 190 of the old act, so that the scope of Section 177 is enlarged in this way also, as well as by the omission of the second part of Section 196 which suggested limitations on the finality conferred by that section. In my view the decision of the Magistrate was right and the petition must be dismissed, Krishnaswami Ayyar, J. 5. The accused in this case has bean convicted under Sections 125, and 420 of Madras Act III of 1904. Ha was called upon to pay profession tax by notice under Section 125, and having failed to pay it within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the section which I have above quoted is somewhat different from the 1st clause of Section 190 of the old Act I of 1884, which ran as follows: All complaints against, on application for, revision of any classification or tax, preferred under Sections 104, 115, 181 and 188, and all complaints against, and objections to, any valuation, or measurement and assessment, preferred under Sections 130 and 131, and all complaints against any other tax or toll assessed or demanded by the Commissioners, shall be heard and disposed of, etc. Now it will be seen at a glance that the 1st clause of section 172 of the present act is more compendious. It will also be noticed that instead of specifying complaints or applications under particular sections of the Act, all complaints and applications relating to any tax or toll leviable under Part IV are stated to be within the cognizance of the President and two Commissioners. Although punctuation is not a very safe guide in the interpretation of a legislative enactment (see Maxwell, pp. 61 and 62), we may note that section 190 of the old act was largely punctuated go as to furnish a clue to the interpretation of that section. The 1st clause of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Section 168, it cannot be supposed that complaints to the President and two Commissioners are excluded, Even the question of non-liability on account of the non exercise of the profession for sixty days or more under Section 124 can be determined after notice under Section 125 by the President and two Commissioners under Section 172. For Section 174, Clause (a), provides that, within fifteen days after notice under Section 125 an application for revision may be made under Section 172. I conceive that by the mention of all complaints against any tax or toll leviable under Paris IV the competency of the aggrieved party to make a complaint against any tax or toll and to apply for revision of classification in respect of it is distinctly recognised. If I am right in this view it follows that the provision as to finality in Section 177 must be given its full effect and no question can then be allowed to be raised by way of defence to a prosecution or to a distress or to a civil suit. I am therefore inclined to hold that as the petitioner did not complain against the assessment as provided by the Act it has become final. If Section 172 was limited to the bare question of classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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