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TMI Blog2015 (10) TMI 2514X X X X Extracts X X X X X X X X Extracts X X X X ..... hether incorporated or not under clause 37(vii) of Section 65B of the Finance Act. In the present case, the petitioners are owners of the premises in question. They are receiving rent from the tenant though individually. Nothing has been shown by the learned counsel for the petitioners that the Parliament was not empowered to define the expression 'Person' in the statute. Once there exists legislative competence in the Parliament to enact a provision, in the absence of the learned counsel for the petitioners to demonstrate that the same is arbitrary, discriminatory or violative of Article 14 of the Constitution of India, it cannot be declared to be unconstitutional. Writ petition dismissed. - Decided against the assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 2.12.2014 under the subject "payment of service tax on renting/leasing of immovable property for commercial purposes". They were also served separately a notice dated 15.7.2015 for supply of certain documents. The petitioners supplied the information as required vide letter dated 24.7.2015 individually. The petitioners are income tax assessees and are paying income tax and filing ITRs individually as they are receiving the rent individually and are holding the above mentioned immovable property as co-owners in equal shares. The Finance Act, 2012 introduced Clause 37 of Section 65B where the definition of the word "person" includes "an association of persons or body of individuals whether incorporated or not". According to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons,but the share of each such persons in the income from the property as computed in accordance with section 22 to 25 shall be included in his total income. Explanation : For the purpose of this section in applying the provisions of sub section (2) of section 23 for computing the share of each such person is referred to in this section, such share shall be computed, as if each such person is individually entitled to the relief provided in that sub section." Section 3(42) of General Clauses Act, 1897 "In this Act, an all Central Acts and regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context - "Persons" shall include any company or body of individuals, whether incorporate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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