JUDGMENT
Charles A. Turner, Kt., C.J.
1. The Municipal Commissioners have power to impose a tax on houses, buildings and lands with certain exceptions, at a rate not exceeding 10 per cent. of the annual value.
2. When such a tax has been imposed, the President may, at his discretion in lieu of the tax, levy on lands unappropriated to buildings or occupied by native huts a fixed annual tax not exceeding 4 rupees per ground.
3. Section 123 defines annual value for the purposes of assessment under the Act, and when that tax is levied under Section 119 it will govern the assessment.
4. Section 123 has, however, no reference to the alternative given to the President by Section 120. On land of the description mentioned in that section a fixed annual tax may be imposed irrespectively of the annual value calculated under Section 123. Probably in determining the fixed annual sum the President would be somewhat, but not altogether, guided by the profits which are or would be obtained from the land if such use was made of the whole area as a prudent owner would make of it. The discretion given by the Act is, however, not fettered by any such direction.
5. The tax of 2 rupees per ground cannot be resisted.
