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Judgment
6 paragraphs · 125 words
King, J.—I see no ground for revision. It is quite clear from the language of Section 3(ii), Proviso B of Act IV of 1938 that assessment for
four consecutive half years from October, 1935 to September, 1937, is not required - as if that were so, the word ''throughout'' would be found in
the place of the word ''within''. The second argument is that it is only a person who has been validly assessed who is excluded from the definition of
agriculturist. I see nothing in the language of the proviso to support this view. The words are simple ''has been assessed'' and they are qualified by
no adverb relating, to the correctness or validity of the assessment.
2.
The petition is dismissed with costs.