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The High Court of Madras ruled that Mr. Subrahmania Ayyar, Deputy Collector, was liable for professional tax if he held office within the municipality for 60 entire and unbroken periods of 24 hours each. The court upheld the District Munsif's decision, dismissing the petition with costs. (Case citation: 1905 (12) TMI 1 - Madras High Court)
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