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Judgment
The only question in this appeal is whether u/s 15 Schedule 4 of the District Municipalities Act a company has the option of being assessed
under that section or under the proviso. The language of the proviso which says that the company shall pay only certain amounts clearly indicate
that those amounts are less than the amounts which would be leviable under the section itself.
There is also another ground which shows that the option is left to the assessee and that is that the proviso is not to come into force unless the
company shows that, its gross income does not exceed a certain amount. There is no provision in the Act to compel a company to show its gross
income and unless the company chooses to do so the proviso is not applicable. It is therefore quite applicable that the option is left to the assessee
and not to the Municipal Council as decided by the Government. The other points taken in this appeal memo are not seriously pressed and this
appeal is dismissed with costs.