https://www.taxtmi.com/caselaws?id=290425 Liability to professional tax under the District Municipalities Act turned on a reasonable construction of "days" as periods of twenty-four hours, not a mechanical count of fractions of a day. The relevant inquiry was whether the office-holder was within municipal limits for sixty complete and unbroken periods, assessed pragmatically by the cause, character, and duration of any absence. Brief or personal absences would not necessarily break the count, but presence overnight alone was not enough where the day was substantially spent outside the limits. On the facts, the municipality failed to establish liability, and the petition was dismissed with costs. en-us Fri, 15 Dec 1905 00:00:00 +0521 Fri, 25 Sep 2020 12:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290425 Liability to professional tax under the District Municipalities Act turned on a reasonable construction of "days" as periods of twenty-four hours, not a mechanical count of fractions of a day. The relevant inquiry was whether the office-holder was within municipal limits for sixty complete and unbroken periods, assessed pragmatically by the cause, character, and duration of any absence. Brief or personal absences would not necessarily break the count, but presence overnight alone was not enough where the day was substantially spent outside the limits. On the facts, the municipality failed to establish liability, and the petition was dismissed with costs. Case-Laws Indian Laws Fri, 15 Dec 1905 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=290425