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TMI Blog1975 (9) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... he profession of politics or the disposition for donations. A fair reading of the provisions in question convincingly excludes from " taxable expenditure " sums wholly and exclusively incurred for the purpose of a profession or occupation carried on by the assessee and no modern man may dispute that politics is a profession or occupation. Likewise, expenditure by way of gift or donation incurred by the assessee is also excluded and no politically concious soul will deny that donation to a party in a democracy squarely comes within this exclusionary provision. The factual matrix : Expenditure-tax under the Act was sought to be levied from the assessee, P.V.G. Raju, the respondent before us. Paradoxical, perhaps, it may appear but here is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al politics ; (b) the respondent was a wealthy socialist; (c) that he was meeting not only the expenditure of his own elections but spending moneys for the benefit of other candidates belonging to his party ; (d) that he was issuing cheques to the secretary and other office-bearers of his party to meet the expenses involved in party work. He expended Rs. 38,832 for propelling the election prospects of other party candidates during the election. Likewise, he gave Rs. 47,867 to his party through its office bearers. On these facts the question is whether he is eligible for exclusion of the two sums from expenditure-tax either under section 5(a) or under section 5(j) of the Act. Consideration of the legal issue : It is appropriate to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both. Harold Laski treated politics as a science and wrote his well-known book on the Grammar of Politics, but the art of politics at a practical level has also been the subject of comment and has been praised and denounced on the basis that it is a profession. To Gandhiji it is sacred as religion. In Lincoln it rises to noble heights of statesmanship. Lenin, Nehru and a galaxy of other great visionaries and makers and moulders of the modern world have dedicated themselves to politics as a profession. Of course, in its vulgar and vicious manifestations, this occupation has been regarded by literary giants like Dr. Johnson as " the last refuge of a scoundrel ". Robert Louis Stevenson has used barbed words : " Politics is perhaps the only pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... donation. We do not require lexicographic learning nor precedential erudition to understand the meaning of what many people do every day, viz , giving donations to some fund or other, or to some person or other. Political donations are not only common, but are assuming deleterious dimensions in the public life of our country. It is, therefore, clear that when this Raja, assessee, gave money to the candidates of his party for them to meet their election expenses, he made donations. Even if he met their election expenditure, it was money gratuitously given on their behalf and, therefore, amounted to donation. Without straining language, we reach the natural conclusion that what the respondent expended for the other candidates during the elec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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