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TMI Blog2016 (4) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... s of submitting reply and the consideration thereof by the appropriate authority, it is found that no interference may be made save and except that while giving effect to the provisions of Section 17(1)(4) (ii) of the Act, the Assessing Officer or the appellate authority, as the case may be, shall consider the matter in light of the observations made by us in the present judgment and shall take appropriate decision in accordance with law. - Decided pertly in favour of appellant - Writ Appeal No. 1103/2004 (T-KST) - - - Dated:- 14-3-2016 - Jayant Patel And B. V. Nagarathna, JJ. For the Petitioner : Sri Atul K Alur, Adv For the Respondent : Sri Shivayogiswamy, AGA JUDGMENT In view of the order passed in the Review Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to all. 5. We may record that as declared by the learned Counsel for the appellant, pending the aforesaid proceedings before the learned Single Judge, Division Bench and the Apex Court, the reply has been filed, the orders were passed but they are before the appellate forum on the other aspects and the issue of whether woman includes women is yet to be finalized. 6. In view of the aforesaid declaration made by the learned Counsel for the appellant, we find that when the review petition has been allowed and the writ appeal is to be considered on merits, it would be just and proper to consider the contention of the appellant on the said particular aspect and thereafter to further consider the merits of the appeal. 7. It is true ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of the word dealer but it would narrow down and would give a different meaning to the principal definition of the word dealer . Not only that, if the meaning of the word dealer is restricted only to an individual, it would nullify the wider definition of the word dealer as expressly provided under Section 2(1)(k) Clause-(i) and other clauses of the Act. The fact that the meaning of the word dealer is defined by way of an inclusive definition, any restricted meaning would run counter to the intention of the legislature. 9. Apart from the above, if we take aid of the General Clauses Act, and more particularly, Section 13 of the Mysore General Clauses Act, 1899, the wider meaning of the word woman to include women bec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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