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1956 (9) TMI 54 - SUPREME COURT
Whether residence within the Town Area is a necessary condition for the imposition of the tax under clause (f)of the United Provinces Town Areas Act, 1914 ?
Held that:- Appeal dismissed. In view of the words and expressions used in section 14 of the Act, it cannot accepted the argument that clause (f) should be read as entirely independent of and unconnected with the other clauses and a different condition, namely residence within the-Town Area, must be read as a necessary part of clause (f). The assessment of the tax on the appellant under clause (f) of subjection (1) of section 14 of the Act was legally valid.