TMI Blog1995 (7) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... to this court at the instance of the assessee under section 27 of the Wealth-tax Act, 1957 : " 1. Whether the Tribunal was right in holding that books forming part of the library of an advocate were outside the purview of 'books' as contemplated in section 5(1)(xii) of the Wealth-tax Act ? 2. Whether books forming part of the library of an advocate would tantamount to tools and instruments as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessee and not intended for sale. The questions raised require interpretation and reasonable construction to be put on the provisions of clauses (x) and (xii) of the Act quoted above. The question is whether the law books in the library of an advocate can be described as falling within the items "tools and instruments" as mentioned in clause (x) or they fall within the term "books or man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the items and the manner they are enumerated in clause (xii). The assessee is an advocate and appeared for his own case. He relied on a Division Bench decision of the Allahabad High Court reported in CWT v. S. N. Kacker [1989] 175 ITR 129, and another Division Bench decision of the Delhi High Court reported in CWT v. A. K. Sen [1991] 187 ITR 338. In both the above decisions, it has been hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , by implication, be included in clause (x) under the words "tools and instruments", as in its ordinary meaning "books and manuscripts" are not included in those words. For the reasons aforesaid, the two questions referred are answered in the negative, against the Department and in favour of the assessee by holding that the law books in the library of an advocate would be covered by section 5(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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