A similar construction was given to para 5(d) of Sch. II 'of the Finance Act, 1920 and section 14 of the Finance Act, 1922 in Payne v. Allcock.(') Section 14ofthe Finance Act, 1922 provided that where a licence was taken out for a mechanically-propelled vehicle at any rate under the Second Schedule of the Finance Act, 1920 and the vehicle was at any time, while such a licence was in force, i!Sed in an altered condition or in a manner or for a purpose wl4ch brings it within, or which if it was used solely in that condition or in that manner or for that purpose would bring it within a class or description of vehicle to which a higher rate of duty was applica:;: under the said Schedule, duty at such higher rate would be chargeable in respect of the licence for the vehicle. The appellant in that c.ase, who carried on business as a green grocer held a licence for a private motor car, duty having been paid thereon at the horsepower rate under para 6, Sch. II of the Finance Act, 1920 ...... The car was neither "constructed" nor "adapted" for use for conveyance of goods, but the appellant, while the licence was in f.rce, used the said car occasionally for conveyance of goods in the course of his trde. It was contended that this user was "for a purpose" which brou!?ht the car within a class to which higher rate of duty under para 5 of Sch. II of Finance Act, 1920 became chargeable. The court accepted the contention and held that the user was for a purpose which brought the car within para 5 Sch. II of the said Act and the appellant was rightly convicted. It w~s not in dispute that the car was used by the appellant only oc:Casionally for conveyance of goods in connection with his trade. Negativing the contention that the car was not chargeable to highr.r duty as it was not adapted for carriage of goods, Avory, J ., observed that "the section referred to cases where the vehicle, while the licence is in force, had been used in an altered condition or in a manner or for a purpose which brings it within, or which if it was useci solely in that <:ondition or in that manner ar for that purpose would bring it within, a class or description of vehicle to which a higher rate of duty is applicable." He added that to construe that section, one has only to see what was the purpose for which the car was being used which would bring it within the class to which a higher rate of