GUPTA J P Vs. COMMISSIONER OF WEALTH TAX

JUDGEMENT

(1.) THE following questions of law have been referred by the Tribunal to this court at the instance of the assessee under section 27 of the Wealth-tax Act, 1957 :

(2.) WHETHER books forming part of the library of an advocate would tantamount to tools and instruments as stated under Section 5(1)(x) of the Wealth-tax Act ?"

(3.) THE items "books and manuscripts" are included in Clause (xii), which are mentioned after ',' to the items preceding in that clause, such as, "works of art, archaeological, scientific or art collections". It cannot be held that books and manuscripts are qualified by the adjective or take colour from the items, such as, art, archaeological, scientific or art collections. THE rules of ejusdem generis cannot be applied looking to the nature of the items and the manner they are enumerated in Clause (xii).