KAMAKSHI CHETTI Vs. ASALAGANAN CHETTIAR

JUDGEMENT

(1.) THERE is nothing in Section 27 of Madras Act IV of 1938 to warrant the view that a certificate given by a local board is conclusive of the facts which it states. It is open to the other side to let in evidence that the certificate is not true - whether the error alleged relates to the amount of the tax or the nature of the income in respect of which it was levied. The petition is allowed and remanded to the trial Court for disposal in the light of this judgment after receiving such Evidence as the parties may adduce. The costs of this petition will abide by the result.