LATA MANGESHKAR Vs. UNION OF INDIA

JUDGEMENT

(1.) IT is the duty of the court to see as far as possible in interpreting the provisions of income -tax law that the various provisions read harmoniously. Courts have never pronounced that they have always succeeded in doing so and in this case the effort of learned counsel for the assessee has been to show that if we accept the construction strongly pressed for our acceptance on behalf of the Revenue, the result will be illogical.

(2.) NOW , in these matters it has been stated over and over again that the court must look merely at the express language of the law -maker if it is clear or the necessary intendment to be gathered from such express language of the enactment. Apart from that, there is no room for intendment in a taxing statute. The matter must depend on the language of the section and construction of any provision of a taxing statute cannot be controlled by the consequences that may follow where the language is clear and capable of only one meaning.

(3.) THERE being no appeal under the statute against an order made under section 35, the assessee preferred revision applications to the third respondent, which applications were dismissed by him on 3rd January, 1958. The assessee thereupon preferred this petition to this court asking for a writ of certiorari or any other appropriate writ in the matter.