Venkataramana Rao, J.

1. This Criminal Revision Case arises out of a reference made by the Sessions Judge of Ramnad in regard to a prosecution for non-payment of profession tax under the District Municipalities Act Vol 1920. One Mr. T.S. Ramaswamy Aiyangar was prosecuted as the property guardian and manager of the estate of a lunatic Thenammal for non-payment of an alleged profession tax under r. 30, Clause 2 of Schedule 4 of the District Municipalities Act.

2. The case for the prosecution is that the said lunatic Thenammal was residing within the limits of the Sivakasi Municipality, that profession tax was payable in respect of the income alleged to have been received by her and T. Section Rama-swami Aiyangar who is representing her estate ought to pay the said tax. Under Rule 19(1) he was asked to submit a return showing the income. He submitted a return stating that he was not liable to pay the profession tax on the ground that he was not residing within the local limits of the Municipality and even otherwise the property tax in respect of the estate has been paid and in any event profession tax could not be levied. But the Municipal Council overruled his objection and ins