Full Judgment
1. 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.
2. 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. thirtydays in any half-year.
Provided that no person by reason of transfer of ownership shall be liable to take out a
lieense 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.