Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2016 (4) TMI 716

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... x Act, 1957 (hereinafter referred to as 'the Act' for brevity) or not. 2. The learned Counsel for the appellant reiterated the same contention and submitted that merely because the words used under Section 17(4)(i) are that of "a dealer being a woman", it cannot be restricted to mean a single woman only. If such a meaning is given, it would run counter to the definition of the word "Dealer" as provided under Section 2(1)(k) of the Act, which includes partnership firm or association of persons and therefore it should mean also to include a partnership firm of two women or more than one woman while interpreting the said sub-section. 3. Learned Counsel for the appellant in furtherance of his submission contended that for the subsequent year .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ), the same for ready reference is reproduced as under: [(k) "Dealer" means any person who carries on the business of buying, selling, supplying or distributing goods, directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration, and includes- (i) [an industrial, commercial or trading undertaking of the Government of Karnataka, the Central Government, a State Government of any State, other than the State of Karnataka], a local authority, company, a Hindu undivided family, an Aliyasanthana family, a firm, a society, a club or an association which carries on such business;" 8. The aforesaid shows that the definition is inclusive and it includes a local authority, a Compa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al, and vice versa." 10. On a consideration of the Act, we do not find that there is any repugnancy in the Act so as to control the meaning of the word "woman", by not including "women". 11. Under these circumstances, we find that if purposive interpretation is made to the word 'a dealer being a woman', it should mean that "a dealer being a woman' would also include 'women'. 12. In view of the aforesaid observations and the discussion, we find that the view taken by the learned Single Judge at paragraph-9 cannot be sustained and deserves to be set aside. 13. However, on the other aspects of submitting reply and the consideration thereof by the appropriate authority, we find that no interference may be made save and except that whil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates