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Judgment
The question is whether a money-lender whose income is below Rs. 30 a month is chargeable with any tax u/s 53 of the District Municipalities
Act. There is no doubt that be exercises one of the trades specified in schedule A. Apart from the proviso, that schedule does not include persons
whose income is under Rs. 30 It is said that the proviso has the effect of bringing such persons within the schedule, because, as it is argued, every
money-lender shall be placed at least in Class VII irrespectively of his income.
If the income was not under Rs. 30 no doubt that would be the effect of the proviso, and that is all we think that the Legislature intended, but not
to bring within one of the classes persons who, apart from the proviso, would be in no class at all. This is indicated by the words immediately
preceding the proviso, viz., every person described in Class I whose pay, salary or pension amounts, or whose income is estimated to amount to
Rs. 30 a month or upwards--Re. 1.
The result would probably have been otherwise if those words had been omitted, and the phrase ""Provided that"" substituted.
The petition is dismissed with costs.