https://www.taxtmi.com/caselaws?id=151744 Section 14(1)(f) of the United Provinces Town Areas Act, 1914 did not require residence within the town area as an implied condition where the statute and rules permitted the tax to be levied on a person carrying on business there. The Court read the provision with Rule 3 made under section 39(2) and held that the relevant territorial nexus was satisfied by business activity, while the proviso was aimed at preventing multiple taxation, not adding a residence requirement. The assessment could not, however, be sustained by reference to section 14(1)(d) when it had actually been made under section 14(1)(f). en-us Thu, 20 Sep 1956 00:00:00 +0530 Fri, 26 Dec 2014 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151744 Section 14(1)(f) of the United Provinces Town Areas Act, 1914 did not require residence within the town area as an implied condition where the statute and rules permitted the tax to be levied on a person carrying on business there. The Court read the provision with Rule 3 made under section 39(2) and held that the relevant territorial nexus was satisfied by business activity, while the proviso was aimed at preventing multiple taxation, not adding a residence requirement. The assessment could not, however, be sustained by reference to section 14(1)(d) when it had actually been made under section 14(1)(f). Case-Laws Indian Laws Thu, 20 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151744