TMI Blog2022 (8) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... under the said Act and that too with a stipulation unless the context otherwise requires . This Court is of the opinion that it is clear from the object of both the Acts that the same expression relative is not used in similar context. In fact, the term relative being wholly context-specific, there is no reason to assume that the criteria used in defining it in one context will provide even a useful starting point in another context. The Courts have long rejected any attempt to force them to regard cross-contextual applications of definitions as binding. Consequently, a statutory definition in one context cannot be imported in another Act especially when the two Acts define the same term differently. General approach of the Courts is to ensure that they do not stray into usurping the legislative function - The general approach of the Courts is to ensure that they do not stray into usurping the legislative function. A specific instance of this approach is the rule that a casus omissus is not to be created or supplied, so that a statute may not be extended to meet a case for which provision has clearly and undoubtedly not been made. Real intent is to ensure that g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... childless senior citizens. He points out that Section 2(41) of the IT Act defines relative as the husband, wife, brother or sister or any lineal ascendant or descendant of that individual and thus does not include the individuals who are defined as relatives in the Senior Citizens Act. He submits that Section 56 of the IT Act which provides for exemption of tax on gifts received from relatives, in explanation to Provisos of Sections 56(2)(vii)(e) and 56(2)(x)(b) of the IT Act, does not include those persons in the definition of relative as provided under Section 2(g) of the Senior Citizens Act thereby creating an anomaly. 3. Learned counsel for the petitioner states that the petitioner, who is a person with 100% disability, gifted 10% of 9A/50, WEA, Karol Bagh, New Delhi vide gift deed dated 1st May, 2012 and her share of basement at 20, Todarmal Road, New Delhi valued at about Rs. 63,32,040/- vide a registered gift deed dated 15th June, 2021 to her nephew Naresh i.e. her relative in accordance with Section 2(g) of the Senior Citizens Act. He states that the petitioner s last registered will dated 17th May, 2015, registered on 19th May, 2015 is also in favour of her rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and object of the Senior Citizens Act and the IT Act are entirely different. While the object of the Senior Citizens Act is to provide for more effective provisions for the maintenance and welfare of parents and senior citizens guaranteed and recognised under the Constitution, the intent of the IT Act is to consolidate and amend the law relating to income-tax and super-tax. Gift of property was brought under the purview of tax with effect from 1st October, 2010 vide the Finance Act, 2010. To avoid misuse of gift of properties, the expression relative was defined in a narrow and restricted manner in the IT Act. In the explanatory notes to the provisions of the Finance Act, 2010 it is stated that the The provisions of Section 56(2) (vii) were introduced as a counter evasion mechanism to prevent laundering of unaccounted income. The provisions were intended to extend the tax net to such transactions in kind. This means that the legislature deliberately left out the gifts received from people other than those specified in the provisions from being exempted from getting taxed. 9. Further, the Senior Citizens Act defines the term relative under the said Act and that too with a s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tute being in edict of the legislature, the language employed therein is determinative of the legislative intent. It recorded with approval the observation in Stock v. Frank Jones (Tipton) Ltd. [Stock v. Frank Jones (Tipton) Ltd., (1978) 1 All ER 948 : (1978) 1 WLR 231 (HL)] that it is contrary to all rules of construction to read words into an Act unless it is absolutely necessary to do so. The observation therein that rules of interpretation do not permit the courts to do so unless the provision as it stands is meaningless or doubtful and that the courts are not entitled to read words into an Act of Parliament unless clear reason for it is to be found within the four corners of the statute, was underlined. It was proclaimed that a casus omissus cannot be supplied by the court except in the case of clear necessity and that reason for, is found in the four corners of the statute itself but at the same time a casus omissus should not be readily inferred and for that purpose, all the parts of a statute or section must be construed together and every clause of a section should be construed with reference to the context and other clauses thereof so that the construction to be put on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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