1930 (6) TMI 7

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....fficial Liquidators filed a list of creditors for the approval of the Court. Item No. 11 was a claim by the Telegraph Department of the Government for Rs. 1,527-9-10 for the costs of moving telephone lines, rent of telephone lines, telephone bill, etc. The Telegraph Department claimed that this amount should be paid in priority to the others debts of the company in liquidation. Notices were issued....

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....amounting to Rs. 192 is clearly outside the scope of section 230, as it became due and payable over 12 months next before the date of the compulsory order. As regards the portion of the claim which is for moving telephone lines, I am of opinion that this either cannot come within the section. The amount claimed for this is for work and labour done and cannot come within the words 'revenue, taxes, ....

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....rn, yield, or profit of any lands, property, or other important source of income." If section 230 had read "All taxes cesses, rates and other revenue," it is clear that the word 'revenue' would have had to be read ejusdem generis with the preceding words. But in this section 'revenue' comes first and, therefore, the meaning of 'revenue' must not necessarily be taken to be ejusdem generis with the ....