COMMISSIONER OF WEALTH TAX Vs. BRIG KAPIL MOHAN

JUDGEMENT

(1.) AT the instance of Revenue, following question has been referred for opinion of this Court under s. 27(1) of the WT Act, 1957 (in short 'the Act') by the Income tax Appellate Tribunal, Delhi Bench 'E' (in short the Tribunal) :

(2.) FACTUAL position in nutshell is as follows. Assessee, an individual, filed his return of wealth and claimed that the value of broiler chickens, etc. cannot be included in the wealth of the assessee in view of S. 2(e)(iii) of the Act. AO held that broiler chickens, etc. are not covered by the said exemption and an addition of Rs. 1.38,114 as movable property was made. Matter was carried in appeal before the Appellate Assistant Commissioner (in short 'the AAC'). Said authority after referring to the definition of "animal" in the World Book Dictionary, Vol. I 1982 Edn. and the view expressed by an author held that broiler chickens are "animals" and, therefore, their value was entitled to exemption under S. 2(e)(iii). Matter was carried in appeal by the Revenue before the Tribunal.

(3.) 'Animal' is an organised being having life sensation and voluntary motion, typically distinguished from a plant, which is organised and has life, but apparently not sensation or voluntary motion. In the World Book Dictionary Vol. I, 1982 Edition 'animal' has been described as follows :