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1 - 4 of 4 (0.19 seconds)Kerala Buildings Tax Act, 1961
Commissioner Of Income Tax Gujarat-Ii, ... vs R.M. Amin on 26 November, 1976
In our view the earlier portion of the clause does not constitute sufficient genus for the application of the rule of construction of ejusdem generis. As rightly pointed out by the learned representative for the assessee, nothing prevented the Legislature from qualifying the expression 'any other tax' by the words 'annual' or 'recurring'. The expression 'annual charge' has been used in Clause (iv) and no such qualifying words have been introduced in Clause (viz). The word 'any' is a word which ordinarily excludes limitation or quantification and it should be given as wide a construction as possible unless, of course, there is any indication in the subject-matter of the context to limit or qualify the ordinary wide construction of the word vide CIT v. R.M. Amin [1971] 82 ITR 194, 201 (Guj). On a plain reading of the clause, it appears to us that the intention of the Legislature in introducing the words 'or any other tax levied by the State Government' must have been to allow the deduction of all taxes imposed by the State Government on the building. We find no justification to hold that the expression covers only a recurring levy.
Section 24 in The Income Tax Act, 1961 [Entire Act]
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