!957 We now tum to the second proviso to s. 13-D. The Mangoo Sirgll submission of learned counsel for the appellant is that, orr J rl Evl. ~C 1. /On as Stated in the proviso, the disqualification is transient • Tribrmnt, Bareilly and ceases to operate as soon as the arears are patd ; arzd Others on October 10, _1953, the appellant was no longer s. K. Das J. disqualified and, therefore, he could be chosen on the date of the poll, that is, on October 26, 1953. The argument is that in the case of such a transient disqualification, the second proviso must be so read as to mean that a disqualification subsisting on the day of nomination can be wiped off completely by subsequent payment of arrears of tax; otherwise a disqualification at the time of nomination will disentitle a person to stand for election; even though it ceases to operate before the day of the poll. This argument also we cannot accept as correct; it is really the first argument in a different form. The wiping off of the disqualification under the second proviso has no retrospective effect, and the disqualification which subsisted on the day of filing nominations did not cease to subsist on that day by reason of a subsequent payment of the arrears of municipal tax. On this point we accept as correct the view expressed in Ahmed Hossain v. Aswini Kumar (1), where a similar question under the Bengal Municipal Act (Ben. XV of 1932), fell for consideration. The question was if a person disqualified on the date of nomination could shake off his pre-existing disqualification by acquiring a new right between the date of nomination and thedate of scrutiny. What happened in that case was this: on the material date, that is, the last date for submission of nominations, a person was in arrears for more than three months in payment ·of the tax which he was liable to pay, and he came within the mischief of cl. (g) of amended s. 22(1) of the Bengal Municipal Act. The contention was that the name of the Press of which the candidate was the proprietor and not his name was recorded in the books of the Municipality as the assessee and that the name of the candidate was in the electoral roll by reason of his educational qualifications, This contention was repelled and it was (1) A.I.R. 1953 Cal. 542.