J KRISHNA RAO Vs. PRESIDENT OF THE CORPORATION OF MADRAS

JUDGEMENT

(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 possession 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.