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Jaswant Singh Mann and others Versus Union of India and another

2015 (10) TMI 2514 - PUNJAB & HARYANA HIGH COURT

Constitutional validity - Demand of service tax while treating the petitioners as joint holder of the immovable property for the purpose of renting thereof - Scope of the definition of the term "Person" - association of persons or body of individuals, whether incorporated or not - Scope of Section 65B(37) - Held that:- A perusal of the above provisions shows that the word “person” has been defined to include an association of persons or body of individuals whether incorporated or not under claus .....

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same is arbitrary, discriminatory or violative of Article 14 of the Constitution of India, it cannot be declared to be unconstitutional. - Writ petition dismissed. - Decided against the assessee. - CWP No.21317 of 2015 - Dated:- 6-10-2015 - Ajay Kumar Mittal and Ramendra Jain, JJ. Mr. B.S.Bedi, Advocate for the petitioners. JUDGMENT The petitioners challenge the vires of Section 65B(37) of Finance Act, 2012 (in short, the Finance Act ) whereby the word person is defined as person which inclu .....

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rs as joint holder of the immovable property for the purpose of renting thereof. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioners are owners of SCO No.341-342, Sector 34A, Chandigarh and SCO No.184, Sector 7C, Chandigarh in equal shares. They have let out the aforesaid premises and are receiving rent to the extent of their respective shares individually from the tenants. They have never received rent jointly from the .....

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ation as required vide letter dated 24.7.2015 individually. The petitioners are income tax assessees and are paying income tax and filing ITRs individually as they are receiving the rent individually and are holding the above mentioned immovable property as co-owners in equal shares. The Finance Act, 2012 introduced Clause 37 of Section 65B where the definition of the word person includes an association of persons or body of individuals whether incorporated or not . According to the petitioners, .....

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vii) of the Finance Act. According to the petitioners, the above said provision is contrary to Section 3(42) of General Clauses Act, 1897 and Section 26 of the Income Tax Act, 1961, which read thus:- Clause 37 of Section 65B of the Finance Act, 2012 In this chapter, unless the context otherwise requires: xxxxxx person includes i) an individual ii) A Hindu undivided family iii) A company iv) A society v) A limited liability partnership vi) A firm vii) An association of persons or body of individu .....

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