JUDGMENT 1. Madras Act II of 1922 declares that no person elected as a member of a Local Board shall take his seat till he has made an oath of allegiance. Until each member takes his seat no business can be transacted. The election of a President is the first business to be transacted at the first meeting of the Board. (Vide Section 15 Schedule X of Madras Act XIV of 1920). It follows that the election of a President by persons who had not taken the oath was invalid. The lower Court was right. The Civil revision petition is dismissed with costs.