Municipal import duty on government timber applies independently of licensing exemptions under the city Act.

Section 341 of the City of Madras Municipal Act I of 1884 was treated as an independent import duty or octroi on timber and firewood brought into the city, separate from the licensing provision in Section 338. The Government exemption under Section 338 did not extend to this duty, and the exemption in Section 174 applied only to tolls under the toll provisions of the Act. The Court also stated that Indian legislative power could bind Crown prerogative, and that taxation provisions were intended to apply to Government unless specially exempted. Government timber was therefore liable to the duty, and the prescribed licence was required.

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Issues: Whether timber brought into the city by or on behalf of Government was liable to the duty prescribed by Section 341 of the City of Madras Municipal Act I of 1884, and whether Government was exempt from that liability on the ground that the provision was ancillary to Section 338, constituted a toll, or could not bind the Crown without express words or necessary implication.

Analysis: Section 341 was held to be an independent provision imposing an import duty or octroi on timber and firewood brought into the city, distinct from Section 338, which dealt with licensing of places used for storage or sale. The exemption given to Government under Section 338 did not extend to Section 341, and the exemption in Section 174 related only to tolls leviable under the toll provisions of the Act. The Court further held that the Indian legislative power extended to enactments affecting Crown prerogative, and that under the course of Indian legislation and the scheme of the municipal and related enactments, taxation provisions were intended to bind Government unless specially exempted.

Conclusion: Government timber was liable to the duty under Section 341, and the petitioner was bound to obtain the prescribed licence.

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