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TMI Blog2000 (12) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... of the "jeep" given in the Concise Oxford Dictionary, tenth edition (2000), is a question of law, reference of which should be called for by this court. The question reference of which is sought by the assessee is as to whether the Tribunal was right in holding that jeep owned by the company should be treated as a motor car for the purpose of section 40(3)(vii) of the Finance Act, 1983. "Jeep" is not defined in any of the fiscal Acts. No other legislation containing a definition of the term has been brought to our notice. In the Concise Oxford Dictionary, tenth editions "jeep" is defined thus : "Jeep trademark; a small sturdy motor vehicle with four-wheel drive, especially one used by the army--Origin Second World war (orig. from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08, particularly, the observations at page 317, that the court in interpreting a fiscal statute cannot proceed to make good deficiencies, if there be any, and the court must interpret the statute as it stands and in the case of doubt in a manner favourable to the taxpayer. Learned counsel also contended that while interpreting the provision, the court must ascertain the intent of the Legislature and for doing so, the speech made by the Finance Minister in Parliament, while introducing the Bill, is relevant. In support of that proposition, reliance was placed upon the decision of the apex court in the case of Surana Steels Pvt. Ltd. v. Deputy CIT [1999] 237 ITR 777. In that case, the court referred to the argument made before it that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pable of carrying goods. It certainly is capable of carrying luggage, though to a limited extent. The word "jeep" is not a description of any special vehicle, as indicated in the dictionary definitions It is a general purpose vehicle, the word itself being merely two initials, "GP", standing for "general purpose". it is used primarily with reference to vehicles, which have a four wheel drive, which makes it capable of being used even on rough terrain and for use on locations, where vehicles with a two wheel derive cannot be used. When the term "motor car" is used in a statute, the meaning to be assigned to it would depend upon the context in which it is used and purpose of the statute, as also the scheme of a particular provision. Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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