Venkatasubba Rao, J.

1. The question in this Civil Revision Petition relates to the legality of the profession tax levied on the petitioner for two half years, i.e., the half year ending 30th September 1930 and the half year ending 31st March 1931, by the Taluk Board of Aruppukottai in Ramnad District. The amount levied was Rs. 100 for each half year; notices of demand were served on the petitioner for each half years levy. He failed to prefer an appeal soon after the service of notice with reference to the half year ending 30th September 1930, but he did it only after the service of notice with reference to the 2nd half year, for both half years after paying the taxes levied. The appeal was filed on the 11th May 1931, the date of service of notice being 10th April 1931 and the 10th May being Sunday. The president of the Taluk Board rejected the appeal as time barred, without placing the memorandum of appeal before the Board as he was bound to. This action of the president is not justified before me; the levy is impeached as not being in accordance with the provisions of the Local Boards Act and the rules framed there under.

2. Two main grounds are alleged, namely:

(i) No noti