to property or house tax on an. annual rental value of — TAM L XADU ACT No. 1 OF 19552

53 to property or house tax on an. annual rental value of '[lhdd if ppy '[not less than] rupees six hundred in raspect of buildings ( hhbildiihih hli) ldhh [] ppg (other than a building in which he lives) or lands other than (il1 lddliiil (g ) agr(icultura1 lands under any law governing municipal or i g local bodies in India ; (iv) auy persoh aoa~,~d to sales tax on a total f hi () y p turnover of .not less than twenty thousand rupees in any hdhMll Sl y py year aher 1952-53 under' the Maclras General Sales Tax Act, 1939 (Madrac; Act IX of 1939), or 2[under the law of hdi ( any other part of India relating to sales tax ] ; (v) any person assessed to income-tax uilder the' Indian Income-tax Act, 1922 (Central Act XI of 1922), in any year after 1950-51 ; (vi) a firm registered under the Indian Partnership Act, 1932 (Central Act IX of 1932), or a company as defined i*hdiCi(l Af ()py .in *the Indian Companies Act, 1913 (Central Act VII of id p

Section 53