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TMI Blog2007 (2) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... have got accounts audited as required under sub-section (c) of section 44AB. Since there was a failure on the part of the assessee to get the accounts audited, a penalty of Rs. 15,808 was levied. This was confirmed by the learned CIT(A). 3. Against this, the learned authorized representative of the assessee submitted that the assessee is not a civil contractor as he is only using a mobile crane for loading and unloading iron steel material from the railway siding. Therefore, the provisions of section 44AB or section 44AD would not be applicable in that case. Therefore, there is no question of getting the accounts audited when he is claiming income at a rate less than 8 per cent. 4. Against this, the learned departmental representative su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be invoked when particular words pertaining to a class or category or genre are followed by general words, then the general words are construed as limited to words of the same kind as those specified. This principle would apply when- (i) the statute contains an enumeration of specified words, (ii) the subject of enumeration constitute a class or category, (iii) that class or category is not entrusted by enumeration, (iv) each term follows enumeration; and (v) there is no indication of a different legislative intent. For this proposition, we derive support from the decision of the Hon'ble Mumbai High Court in the case of CIT v. Shree Warna Sahakari Sakhar Karkhana [2002] 253 ITR 226 and of the Hon'ble Madhya Pradesh High Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or road. Clause (a) is, therefore, squarely confined to civil construction work wherein other activities are defined and clause (b) follows thereafter which gives general term being the execution of any works contract. The question is now whether the scope of "works contract" can be expanded to any works contract such as carrying out the work other than civil construction e.g., repairs of electrical appliances, transformers, maintenance of coaches, bus, vehicles, etc. Even though all these activities can be assigned by way of works contract. But they cannot be said to be related to civil construction. By the principles of ejusdem generis, we have to confine the scope of works contract only to that work contract awarded to a contractor which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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