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1 - 10 of 11 (0.92 seconds)The Wealth-Tax Act, 1957
Finance Act, 1999
The Kerala Shops and Commercial Establishments Act, 1960
The Income Tax Act, 1961
Ram Chander And Ors vs State Of Haryana on 12 May, 1983
In this definition, reference was made to a decision of Ram Chander v. State . In Law Lexicon, commercial establishment' under the Kerala Shops & Commercial Establishments Act, 1960 has also been referred to. The Id counsel for the assessee further submitted that all these properties are in the nature of commercial property and are in the commercial area where the business is being carried on. He further submitted that all these properties has been assessed to municipal tax as commercial property. In other words, he submitted that all these properties have been classified as commercial property in the local municipal records and municipal taxes have accordingly been paid from year to year. Supporting his case, the Id counsel for the assessee has furnished number of documents, which are listed as below:
Section 13 in The General Clauses Act, 1897 [Entire Act]
The Companies Act, 1956
Commissioner Of Income-Tax vs Arvind Investments Ltd. on 9 March, 1990
25. The Hon'ble Calcutta High Court in the case of CIT v. Arvind Investments Ltd. while interpreting the word "any" used in Explanation to Section 73 of the Act has observed that "any" is a word which excludes limitation or qualification. It connotes wide generality. Its use points to distributive construction. It was further observed that the word "any" should be given a meaning as wide as possible in the context. The words "any ward of the Municipal Borough" is understood to mean "every ward of the Municipal Borough. The Hon'ble Calcutta High Court has referred to number of decisions of the foreign Courts as well as Courts of the Land, and, thus, observed that no case has been pointed out to them where the word "any" has been used in a restrictive sense so as not to include "all". They further held that they failed to see why "part" should not include "the whole". In this view of the matter, and in the light of the decisions referred to above, the word "any" should not be given a restricted meaning but should include "all", "some of them", "one of any", or "an indefinite number".