Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1957 (9) TMI 85

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... filing nominations was October 5, 1953, and the date for scrutiny of the nominations filed was October 7, 1953. The appellant and respondent No. 3 both filed their nominations on the due date, and at the time of scrutiny lmdad Husain raised an objection to the nomination of the appellant on the ground that the latter was disqualified under cl. (g) of s. 13-D of the Act for being chosen as a member of the said Municipal Board because he was in arrears in the payment of municipal tax in excess of one year's demand. This objection was dismissed, and the nomination of the appellant was accepted by the Assistant Returning Officer. The poll took place on October 26, 1953, and the counting of votes was done on October 29, 1953. Four persons were to be elected from the said Ward, and the appellant was the third in the list by reason of the number of votes which he had obtained. Imdad Husain was fifth in the list. Accordingly, the appellant was declared as one of the returned candidates, and lmdad Husain was at the top of the unsuccessful candidates. lmdad Husain then filed an election petition to set aside the election of the present appellant on various grounds. The only ground with .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ualifications for membership.-A person, notwithstanding that he is otherwise qualified, shall be disqualified for being chosen as, and for being, a member of a board if he- (a) ........................................................ (b)........................................................ (c)........................................................ (d)........................................................ (e) ........................................................ (f)........................................................ (g) is in arrears in the payment of municipal tax or other dues in excess of one year's demand to which section 166 applies: Provided further that in the case of (g) the disqualification shall cease as soon as the arrears are paid. The first contention of learned counsel for the appellant relates to and arises out of the expression for being chosen as occurring in the section. The argument is this. It is submitted that a person is chosen as a member of a board when the poll takes place and a majority of voters vote for him as their chosen candidate ; therefore, the relevant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mination on any of the following grounds: (a) that the candidate is not qualified to be chosen to fill the seat under the Act; or (b) that the candidate is disqualified for being chosen to fill the seat under the Act; or (c)that there has been any failure to comply with any of the provisions of paras. 16 and 17; or (d) that the signature of the candidate or any proposer or seconder is not genuine or has been obtained by fraud. If the disqualification of cl. (g) of s. 13-D of the Act is to come into operation only oil the day of the poll, then it is quite unnecessary for the Returning Officer to consider that disqualification at the time of scrutiny ; and indeed it will be improper for him to refuse nomination on the ground of such disqualification. Clause (b) of para. 22 (2) uses the same expression disqualified for. being chosen showing clearly enough that the starting point of the act of choosing is not on the date of the poll only. The process of choosing commences on the date of filing nominations. We now turn to the second proviso to s. 13-D. The submission of learned counsel for the appellant is that, as stated in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... similar question arose for decision under the Municipal Corporations Act, 1882, s. 12 whereof enacted that a person shall be disqualified for being elected and for being a councillor if and while he is interested in contracts with the Corporation. The petitioner in that case admitted that at the time of his nomination he was interested in contracts with the Corporation, but contended that he could and would have got rid of his disqualification before the day fixed for the poll, and was therefore not disqualified for nomination. The question was whether he was so disqualified. Wright J. delivering the judgment of the Court observed- In the absence of any guide, we think it safest to hold that in cases of elections under the Municipal Corporations Acts a person, who at the time of nomination is disqualified for election in the manner in which this petitioner was disqualified, is disqualified also for nomination. The nomination is for this purpose an essential part of the election, and if there are no competitors it of itself constitutes the election by virtue of the express words of s. 56. A different construction might produce much confusion. On the nomination day no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or the payment of every tax and licence fee upon the commencement of the period in respect of which such tax or fee is payable, S. 168. Notice of demand.-If the sum for which a bill has been presented as aforesaid is not paid in municipal office, or to a person empowered by a regulation to receive such payments, within fifteen days from the presentation thereof, the board may cause to be served upon the person liable for the payment of the said sum a notice of demand in the form set forth in schedule IV, or to the like effect. We are clearly of the view that the expression 'to which s. 166 applies' cannot bear the meaning sought to be given to it on behalf of the appellant. That expression merely describes the nature of the demand referred to in cl. (g). Section 166 refers to three types of dues; el. (a) of sub-s. (1) refers to any sum on account of a tax other than an octroi or toll or any similar tax payable upon immediate demand; cl. (b) refers to sums payable under el. (c) of s. 196 or s. 229 or s. 230 in respect of the supply of water, etc., and cl. (c) refers to any other sum declared by the Act or by rule or bye-law to be recoverable in the manner provid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates