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1988 (2) TMI 2 - PATNA HIGH COURT
Ambiguity, Income ... ... ... ... ..... uch purposes (not being contributions made with a specific direction that they shall form part of the corpus of the trust or institution) shall, for the purposes of section 11, be deemed to be income derived from property held under trust wholly for charitable or religious purposes and the provisions of that section and section 13 shall apply accordingly. From the aforementioned provision, it is absolutely clear that the sum in question cannot be treated as income of a trust. Under section 70 of the said Act, the fee is leviable upon the net income of the trust. Evidently, therefore, section 70 of the Act imposes a fiscal liability upon the trust. It is now a well-settled canon of interpretation of statutes that, in case of any doubt, a fiscal statute should be construed in favour of the assessee. Reference in this connection may be made to 1985 Pat. LJR 1923. In this view of the matter, I do not find any merit in this writ petition which is, accordingly, dimissed with costs.
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