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Judgment
Burn, J.—The learned Joint Magistrate''s decision is in my opinion correct. He has quite properly declined to attempt a complete definition
of the term ""cart-stand"" as used in Section 270-E of the District Municipalities Act. He has confined his attention to the particular facts of the case
before him and has held that the petitioner''s shed at Tiruvarur is a cart-stand within the meaning of the Act. The finding is that the petitioner''s
buses are taken to the shed on arrival at Tiruvarur, that the passengers alight at the shed, and the new passengers for the return journey take their
seats in the buses there. The buses do actually ""stand"" in the shed; by this is meant not merely that they stop there for a shorter or longer time but
that they ""stand"" for the purposes of their owner''s business in the sense in which we use the word in the expressions ""cab stand"", ""taxi stand"", and
the like. There is nothing in the decisions quoted Queen-Empress v. Ayyakannu I.L.R.(1898) 21 Mad. 293 Queen-Empress v. Ayyakannu I.L.R.
(1899) 22 Mad. 455 and Public Prosecutor v. Mahomed Sheriff (1918) 36 M.L.J. 27 on the petitioner''s behalf that conflicts with the findings of
the lower Courts. I find no ground for interference in revision and dismiss this petition.