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2016 (12) TMI 399 - ALLAHABAD HIGH COURTChargeability of interest from the legal representative of the deceased assessee - deceased assessee having not filed his return within prescribed time and in his life time - Held that:- It is settled law that a fiscal statute has to be strictly construed. It is the plain language of the provision, which has to be preferred and specially where the language is plain and is capable of one definite meaning, strict interpretation is to be given, there is no rule for intendment. Purposive interpretation can be given only when there is some ambiguity in the language of the statutory provision to read the statute, in any other way would lead to absurd results. Having heard learned counsel for both the sides & having perused the materials available on record and case laws cited before us, we are of the opinion that the reasoning adopted in the decisions of the Allahabad High Court in Rameshwar Prasad Versus Commissioner Of Wealth-Tax [1980 (3) TMI 78 - ALLAHABAD High Court] and Ved Prakash Narang Versus Commissioner Of Wealth-Tax [1987 (11) TMI 41 - ALLAHABAD High Court ] insofar as they interpreted the liability of a legal representative is correct, and even otherwise, we hold that the interest liability under Section 17 B of the Act cannot be fastened on a legal representative just like that. - Decided in favour of assessee
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