MANGOO SINGH vs THE ELECTION TRIBUNAL, BAREILLYAND OTHERS

The Supreme Court held that under Section 13-D, clause (g) of the U.P. Municipalities Act, 1916, a candidate disqualified due to arrears in municipal tax at the time of nomination cannot be chosen, even if the arrears are paid before the poll. The Court clarified that disqualification attaches at the nomination date and does not retroactively cease due to subsequent payment. The term 'demand' in the context of disqualification refers to the amount of arrears and does not invoke Section 168 regarding notice of demand.