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Judgment
Most of the dealings that the contractor (respondent) had with the Department of Public Works in connection with his contracts took place in
the Division Office of Srivilliputtur. The contract was executed there, instructions regarding the execution of works, the subject of the contract,
were given him there, and payments on account of the contract were made to him there. Notwithstanding that the actual work was done outside
municipal limits, the contractor was in the circumstances stated above clearly exercising his profession in the town. His case is analogous to that of
the pleader in Ramasami Ayyar v. Municipal Council of Salem ILR 18 M. 183 .
The respondent was, therefore, liable to be taxed, and in reversal of the lower Court''s decree, we dismiss his suit with costs throughout.
In the view of our finding that the respondent ""exercised"" his profession in the municipal limits and is, therefore, liable to the tax, it becomes
unnecessary to consider whether the Court had jurisdiction to entertain the action.