KRISHNA JUTE AND COTTON MILLS CO LTD & NBSP; REPRESENTED BY MOTHEY GANGARAJU GARU, SECRETARY AND TREASURER Vs. MUNICIPAL COUNCIL

JUDGEMENT

(1.) The petitioner seeks to revise the decree of the Court of the District, Munsif of Vizianagram in S.C.S. No. 966 of 1922. The petitioner is the Krishna Jute Cotton Mills Co., Ltd. On 31 March, 1922, it was served with a demand notice by the counter-petitioner, the Municipal Council of Vizianagram, for profession tax from 1 October, 1921 to 31 March, 1922 assessed at Rs. 125. The petitioner paid and preferred the appeal Ex. A to the Council pointing out that the company had been decreed exempt from profession tax in O.S. No. 521 of 1919.

(2.) The petitioner, receiving no reply to this appeal, gave the Council notice of suit, Ex. B. dated 28 August, 1922. No reply was received, and on 7 October, 1922 the petitioner filed the suit under revision. On the next day a Memorandum Ex. D was drafted in the Municipal Office, which was signed on 17 October, 1922, by the Chairman. The petitioner was informed that his appeal against the companies tax had been read, and that the proper assessment should have been Rs. 75 and Rs. 50 would be refunded.

(3.) On 6 November, 1922, the Council filed its written statement in the suit. It claims that the suit is barred under Section 354 of Madras Act V of 1920 ; that the plaintiff had not been charged profession tax, but had been assessed under Clause 16 of Schedule IV of Companies Tax and when plaintiff paid he had been given a receipt on the form intended for profession tax. Nevertheless plaintiff was bound to pay profession tax.