9911796707
TMI Blog1965 (2) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... nd spoons together weighing 32 tolas, and photo-frame weighing 61 tolas. The total gold contained in these articles is 431 tolas, and its valuation at the relevant time was ₹ 51,600. The assessee was connected with the business in cloth manufactured by the textile mills under the management of Messrs. Tata Sons Ltd., In the year 1945, the assessee was appointed a justice of peace, and the occasion was celebrated by the dealers and brokers in cloth manufactured by the mills, with whose business the assessee was connected. On the occasion of the celebration, these articles were presented to the assessee as souvenirs. Even since that time the assessee kept these articles in a glass show case for display in his drawing room. Before the Wealth-tax Officer, the assessee contended that these articles were household utensils, which were put to daily use, and therefore entitled to exemption. The claim was rejected by the Wealth-tax Officer, who held that the household utensils for daily use, which were exempted under section 5(1)(viii) of the Wealth-tax Act were ordinary utensils for day to day or ordinary use, and not utensils of gold which were meant for ornamental use for special o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Having regard to the use to which the articles were put according to the assessee, the Accountant Member was of the opinion that the said use was not the personal or household use which was intended by the relevant provision. The Judicial Member was of the opinion that in order to find out whether the articles in question were intended for the personal or household use of the assessee, it was the intention of the assessee and the use to which he had actually put the articles, which was the main criterion for determining the question. Since, on the facts and in the circumstances of the case, the assessee had never intended to put the articles to a personal or household use and had used them only as articles of drawing-room decoration, the articles could not be regarded as being qualified for the exemption under the relevant provision. Since both the learned Members of the Tribunal were of the opinion that the articles were not entitled to exemption, they confirmed the decision of the departmental authorities, and dismissed the appeal of the assessee. Thereafter, at the instance of the assessee, they have drawn up the statement of the case, and referred to this court the question w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not an item of furniture, will come in for inclusion as a part of the furniture, because they are contained in a show case kept in the drawing room. There is no doubt whatsoever, therefore, that the two gold caskets would not be entitled to exemption. 6. As to the rest of the articles, namely, the gold tray, two gold glasses, gold cup, saucer and spoon, and the photo frames, all of them perhaps with the exception of the photo frames, which are ornamental, have the shape of household utensils. The question, however, to be considered is whether, because the articles are in the shape of household utensils, they would necessarily be entitled to exemption under clause 5(1)(viii) of the Act. Now, in the first place, it may be stated that the assessee before the Tribunal did not argue his case on the basis that the articles in question were household utensils. He admitted that they were not household utensils, and that they had not been put to any such use at any time. His case before the Tribunal was that they were articles other than household utensils intended for the personal use of the assessee. It seems to us that even apart from the circumstance that it was not the assessee's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only calculated to give the person making the use a pride of possession is not contemplated under this provision under which the exemption is claimed. The articles which are intended to give pride of possession and not intended for sale by the assessee are provided for in the other clauses of the section, for instance, clauses (xii) and (xiii), to which we have already referred. Mr. Mehta has contended that the articles with which we are concerned, like the articles mentioned in clauses (xii) and (xiii) are not intended for sale, but are only intended to give the assessee a pride of possession and help him to recall a happy memory of the distinction and honour which he received years ago. Mr. Mehta argues that the articles which are not intended for sale but are only possessed to give the possessor a pride of intended for sale but are only possessed to give the possessor a price of possession are intended to be excluded by the legislature. There is no reason why the articles, with which we are concerned in the present case, should why the articles, with which we are concerned in the present case, should also not be granted exemption. It must, however, be remembered in the first p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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