ANGAPPAN J K K Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a petition for the issue of a writ of prohibition prohibiting the respondent from recovering the amount of the annuity deposit for the assessment year 1965-66 under the Income-tax Act, 1961, in pursuance of his notice of demand dated March 22, 1970.

(2.) FOR the assessment year 1965-66 the respondent passed an assessment order dated March 23, 1970, in the petitioner's case under Section 143(3) of the Income-tax Act, 1961. In that order the taxable income of the petitioner was computed at Rs. 4,98,700 after giving deduction of Rs. 71,130 towards annuity deposit payable by him under Section 280. The petitioner had paid a sum of Rs. 8,610 as annuity deposit during the year and deducting the said sum, a demand had been issued on March 22, 1970, for the balance of the annuity deposit of Rs. 62,520 in FORm 37B under Section 156 of the Income-tax Act read with Rule 48A(ii) of the Income-tax Rules, 1962. The petitioner has challenged the validity of that demand in this writ petition on various grounds.

(3.) THE above passage is strongly relied on by the learned counsel for the petitioner to show that the omission of Section 280K, Section 280R and Section 280T and the deletion of the words "(including annuity deposit referred to in Chapter XXII-A)" will not amount to repeal and as such Section 6 of the General Clauses Act cannot be invoked. According to the learned counsel wherever the legislature uses the word "omit" instead of the word "repeal" in an amending statute, it should be taken that the legislature has intended to exclude the application of Section 6 of the General Clauses Act and this position is said to be clear from the said observations of the Supreme Court.