MATTANCHERRY MUNICIPALITY Vs. SAHID OIL MILLS

JUDGEMENT

(1.) This Revision arises out of a small cause suit for realisation of profession tax due to the plaintiffs, the Mattancherry Municipal Council and involves the question as to whether the defendants transacted business within the Municipal limits and for the periods concerned within the meaning of sub-section 1(a) of S.86 of the Cochin Municipalities Act, XVIII of 1113, The case was referred to a Division Bench in view to its importance.

(2.) The defendants are the owners of the Sahib Oil Mills in Netoor Deasom in the Village of Maradu. According to the plaint averments the defendants sold cocoaunt oil produced in the mills to merchants at Mattancherry during the second half year 1951-52 and two half years of 1952 53 and 1953 54 and were accordingly assessed to profession tax by the Municipal Commissioner in the sum of Rs. 160. The defendants questioned their assessability and took appeal to the Municipal Council. The plaintiffs thereupon filed this suit on 12-11-1954 for the realisation of the tax with warrant fees of two annas and also interest at 6% amounting to Rs. 17 totalling in all a sum of Rs. 172-2As. The defendants contested the suit on two grounds, firstly that they had not transacted business in the Municipality as alleged, and second that the suit was not maintainable at that stage when the defendants appeal before the Municipal Council was still pending and undisposed of. The learned District Munsiff of Cochin after trial upheld the first of the defendants contention and dismissed the suit. Hence this Revision. The second contention raised by the defendants as to maintainability of the suit was found against by the Munsiff and the defendants do not press that matter further.

(3.) Now sub-s.(1) of S.86 of the Cochin Municipal Act XVIII of 1113 provides for the liability to profession Tax of every person who, in any half year,