1925 (8) TMI 1

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....ecutive, authorities have issued for the guidance of their officers a manual and this case has been put forward in the form of asking us to say whether instruction32 of the Manual is in consonance with the words of the Act. Ordinarily we should not view the matter from that point of view, because the Manual, which is called notes of instructions, is obviously merely a document for the guidance of officials. All we have to determine is two short questions: first, whether these bungalows in the circumstances of the case can be described within the meaning of the section as being vacant and the second question, which I shall deal with separately in a moment, as to whether the assessment in this case can be made retrospective for one year under....

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....nt here that not only was that the case but that servants of the Rajah were actually kept on the premises in order to get it ready for occupation whenever he wanted to go there 'he is assessable. In these circumstances I think that the case falls within the exact words of Lush J. in The Queen v. The Assessment Committee of St. Pancras [1877] 2 QBD 581. The words are to be found at page 588 where the learned Judge says this: "If, however, he (that is, the owner) furnishes it (that is, the vacant house) and keeps it ready for habitation whenever he pleases to go to it, he is an occupier though he may not reside in it one day in a year. " That seems to me to be conclusive and I respectfully agree with that view and think that that is....