Report No. 110
XVI. Domicile-Uncertainty of
5.84. Section 18A (New).-
We have already recommended1 the insertion of a provision to meet cases where domicile cannot be determined2. This may be inserted as section 18A. The new section could be somewhat on these lines:-
"18A. Where it is difficult to determine the domicile of a person by reason of the fact that he has two or more places of permanent residence, the place, being one of the two or more places aforesaid, where such person last resided permanently shall be deemed to be the place of his domicile."
1. See supra.
2. Contrast section 14, Exception.