TMI Blog1975 (9) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... take leave of realities and, therefore, section 5(a) must bear the construction that politics is a profession or occupation. There is no suggestion nor evidence that any material return was in contemplation when he spent these sums. Being a politically important man with plenty of money and vitally interested in boosting his party's standing in the State, he donated liberally for candidates set up by the party. In this view section 5(j) applies to these donations which earn exemption from the expenditure-tax. Wholly motiveless donation is rare, but material return alone negates a gift or donation. We need not investigate the propriety of political donations " unlimited " and often invisible. All that we need consider is whether such sum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 a case of a rich Maharaja practicing the politics of socialism, spending lavishly for furthering his party's popularity and the prospects of his fellow candidates at the elections to the Andhra Pradesh Legislative Assembly. This expenditure, fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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 start with reading the relevant portion of section 5 of the Act : " 5. No expenditure-tax shall be payable under this Act in respect of any such expenditure as is referred to in the following clauses, and such expenditure shall not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 profession for which no preparation is thought necessary (Familiar Studies of Man and Books, " Yoshida-Torajiro "). George Benard Shaw uses stinging language in Major Barbara: " He knows nothing; and he thinks he knows everything. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions 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 elections was " donation " in the language of the law. There is no suggestion nor evidence that any material return was in contemplation when he spent these sums. Being a politically important man with plenty of money and vitally in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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