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1955 (3) TMI 41 - HC - Income TaxExtract: .......nd to give the rule a reasonable and intelligible meaning "person" must, if possible, be given a meaning that will include the Crown. There is nothing in the Act to exclude such a reading and it is supported also by the definition of "person" in the Interpretation Act, 1889 s. 2(1) . I would dismiss the appeal. Appeal dismissed.
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