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TMI Blog1975 (9) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... x on an estimated income of Rs. 4,081.25 for each of the two years. In answer to the pre-assessment notices, the assessee contended that he had no income which arose in the relevant accounting years as he had gifted away all his properties to his four daughters, two of whom were minors. The properties had been gifted on May 1, 1967. The assessee, therefore, contended that the income of his minor daughters could not be included in his income under section 9(2) of the Agricultural Income-tax Act, 1950, as he did not have any income of his own. His contention was rejected by the Income-tax Officer and he was assessed to tax under section 9(2) in respect of the income attributable to his two minor daughters arising from the properties transferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s." The following questions of law have been referred to us by the Tribunal at the instance of the Commissioner of Agricultural Income-tax : " 1. Whether, on the facts and in the circumstances of the case, the appellant is not liable to be assessed under section 9(2) of the Agricultural Income-tax Act, 1950, in respect of the properties gifted away to his minor daughters ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the appellant is not a person as defined in section 2(m) of the Agricultural Income-tax Act, 1950 ? " The Tribunal proceeded on the assumption that the assessee who had gifted away all his properties and had no agricultural income of his own could n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectly....... (iv) from assets transferred directly or indirectly to the minor child not being a married daughter by such individual otherwise than for adequate consideration :........" The above provisions clearly indicate that income arising from properties gifted to the unmarried minor daughters of a person shall be included in computing his total agricultural income for the purpose of assessment under the Act. But the question that arises for our consideration is whether the method of computation provided for under section 9(2) would apply to an individual who did not own or hold any property for himself or for any other. If the definition of personas mentioned in section 2(m) were to be read in isolation, it would appear that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... " individual " owning or holding or had owned or held any property for himself or for any other. In this connection it may be apposite to extract a passage from the judgment of the Supreme Court in Vanguard Fire and General insurance Co. Ltd. v. Fraser and Ross. The court said : " It is well settled that all statutory definitions or abbreviations must be read subject to the qualification variously expressed in the definition clauses which created them and it may be that even where the definition is exhaustive inasmuch as the word defined is said to mean a certain thing, it is possible for the word to have a somewhat different meaning in different sections of the Act depending upon the subject or the context. That is why all definitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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