1905 (12) TMI 1

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...., was liable to be assessed for professional tax for the half year ending the 30th September 1903 by the Municipality of Cuddalore which is his head quarter station. That during such time as Mr. Subrahmania Ayyar stayed in Cuddalore during the half year, he was holding the office of Deputy Collector, is indisputable. The only question is whether he so held office for the prescribed length of time.....

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....ractions of days sufficient when added up to constitute 1,440 hours but 60 entire and unbroken periods, in point of law, of 24 hours each. In saying this I do not of course wish to be understood as suggesting that mere absence from the municipal limits on the part of Mr. Subrahmania Ayyar for any part of particular day or even for a whole day will necessarily prevent that day being counted as one ....

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.... given. Suppose the officer was away for an hour or two or even for a whole day for recreation or other personal purposes that will clearly not reckon against the municipality and he would still be taken in point of law to have "held office within the limits" for the day. On the other hand if he had been obliged to stay outside the municipal limits in the discharge of his official duties....