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    <title>1959 (9) TMI 71 - Supreme Court</title>
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    <description>Section 123(7)(f) of the Representation of the People Act, 1951 was construed as distinguishing revenue officers from village accountants, with village accountants mentioned as an illustrative inclusion and other village officers excluded. The long-recognised administrative distinction between a village headman and a patwari supported this reading: the headman functions as a village representative, while the patwari is an accounts and records officer. Reading the earlier and later statutory formulations together, the text showed that Parliament treated village headmen separately from village accountants. On that construction, a lambardar, being a village headman, was not covered by the provision and did not attract the disqualification under it.</description>
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    <pubDate>Wed, 30 Sep 1959 00:00:00 +0530</pubDate>
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      <title>1959 (9) TMI 71 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=284227</link>
      <description>Section 123(7)(f) of the Representation of the People Act, 1951 was construed as distinguishing revenue officers from village accountants, with village accountants mentioned as an illustrative inclusion and other village officers excluded. The long-recognised administrative distinction between a village headman and a patwari supported this reading: the headman functions as a village representative, while the patwari is an accounts and records officer. Reading the earlier and later statutory formulations together, the text showed that Parliament treated village headmen separately from village accountants. On that construction, a lambardar, being a village headman, was not covered by the provision and did not attract the disqualification under it.</description>
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      <pubDate>Wed, 30 Sep 1959 00:00:00 +0530</pubDate>
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