The expression issued takes in the entire process of sending notices as well as service thereof

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DIVISION BENCH

( Before : P. K. Goswami, J; P. Jaganmohan Reddy, J )

COMMISSIONER OF WEALTH TAX, U.P. AND ANOTHER — Appellant

Vs.

KUNDAN LAL BEHARI LAL — Respondent

Special Leave Petition No. 1843 of 1974

Decided on : 05-09-1974

Wealth Tax Act, 1957 – Section 18(2A), Section 34(1)
Wealth Tax Act, 1957 – Section 18(2A) – “Issued” – Meaning of – The word ‘issued’ occurring in Sec. 18 (2A) of the Wealth-tax Act means ‘served’

Cases Referred

Banarasi Devi Vs. Income Tax Officer, Calcutta, AIR 1964 SC 1742 : (1964) 53 ITR 100 : (1964) 7 SCR 539
Sriniwas and Others Vs. Income Tax Officer ‘A’ Ward, Sitapur, AIR 1956 All 657 : (1956) 26 AWR 417 : (1987) 23 ITD 204

Counsel for Appearing Parties

B.P.Maheshwari and Suresh Sethi, for the Respondent

ORDER

P. Jaganmohan Reddy, J.—We have heard the learned Additional Solicitor General who assails the judgmentJudgment The statement given by the Judge on the grounds of a decree or order - CPC 2(9). It contains a concise statement of the case, points for determination, the decision thereon, and the reasons for such decision - Order 20 Rule 4(2).  Section 354 of CrPC requires that every judgment shall contain points for determination, the decision thereon and the reasons for the decision. Indian Supreme Court Decisions > Law declared by Supreme Court to be binding on all courts (Art 141 Indian Constitution) Civil and judicial authorities to act in aid of the Supreme Court (Art 144) Supreme Court Network On Judiciary – Portal > Denning: “Judges do not speak, as do actors, to please. They do not speak, as do advocates, to persuade. They do not speak, as do historians, to recount the past. They speak to give Judgment. And in their judgments, you will find passages, which are worthy to rank with the greatest literature….” Law Points on Judgment Writing > The judge must write to provide an easy-to-understand analysis of the issues of law and fact which arise for decision. Judgments are primarily meant for those whose cases are decided by judges (State Bank of India and Another Vs Ajay Kumar Sood SC 2022) of the High Court and prays that special leave be granted. We, however, do not consider the point arising in the judgment requires examination but as it affects a large number of cases, we have been invited to give our reasons for dismissing the petition. Accordingly, we do so.

2. The main question on which the High Court decided and which is the only question urged before us for admitting the petition is that the word ‘issued’ occurring in Section 18(2A) of the Wealth-tax Act means ‘served’. This decision is well supported not only by the decisions of the High Court but also of this Court. In Banarasi Devi Vs. Income Tax Officer, Calcutta, this Court observed that the expressions ‘issued’ and ‘served’ are used as inter-changeable terms and in the legislative practice of our country they are some times used to convey the same idea. Accordingly, it was held that the word ‘issued’ was not used in the narrow sense of ‘sent’ but that the said expression had received before the Indian income tax (Amendment) Act, 1959, a clear judicial interpretation. Subba Rao, J. as he then was dealing with the purpose which the word ‘issue’ was intended to serve, after referring to Sriniwas and Others Vs. Income Tax Officer ‘A’ Ward, Sitapur, cited in the judgment under attack and a Bombay decision, observed at page 108, “the intention would be effectuated if the wider meaning is given to the expression ‘issued’. The dictionary meaning of the expression issued takes in the entire process of sending notices as well as service thereof. The said word used in Section 34(1) of the Act itself was interpreted by courts to mean ‘served.”

3. In our view any other conclusion would lead to incongruous and unjust results. The legal position being clear, this petition has to be dismissed and we accordingly do so.

(1976) AIR(SC) 1150 : (1976) 2 ITJ 379 : (1975) 99 ITR 581 : (1975) 4 SCC 844 : (1975) SCC(Tax) 469 : (1976) 2 SCJ 441 : (1976) TaxLR 1680 : (1976) UPTC 501