Wilson vs The Madras Municipality

We are of opinion that a bicycle is a vehicle with springs within the meaning of the Madras Act I of 1884. The word ""vehicle"" is not defined in

the Act. The term is used by itself and not qualified by reference to any particular kinds of vehicle. Clearly, as appears from the language of

schedule B, the term is not confined to carriages drawn by horses or other beasts of burden. A perambulator used for children is within the

operation, though it may be exempted under the proviso to Section 153 1.

The case of Williams v. Ellis L.R. 5 Q.B.D. 175 is distinguishable for the reason that, in the statute there under consideration, various special

kinds of carriages were mentioned, and therefore the rule of ejusdem generis applied. As it cannot be doubted that a bicycle is a vehicle in the

general acceptation of the word, so we think there is no doubt that this particular bicycle is a vehicle with springs. We must, therefore, answer the

question in the affirmative.

1.

Section 153: A tax at a rate not exceeding the rates specified in

Tax on vehicles and Schedule B may be imposed on the vehicles and animals

animals. mentioned therein kept or let out for hire or used within the

City.

Such tax shall be payable half-yearly for each half of the year: the amount payable for

each half of the year shall be payable by any person in whose

Payable half-yearly in possession or custody or control any such vehicle or animal may

advance. be found so soon as it has been for thirty days kept or let out

for hire or used within the City.

Not liable inn possession But no person shall be liable under this section for any

for less than thirty days vehicle or animal which has been in his possession for less than

half year. thirty days in any half-year.

Provided that no person by reason of transfer of ownership shall be liable to take out a

license as hereinafter provided for any vehicle or animal which had already been licensed

for the half-year in which ownership was transferred.

Provided also that the President may exempt from taxation under this section any vehicle

used solely for the conveyance of children.