9911796707
TMI Blog1981 (8) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ilable to a male assessee and not a female assessee. 2. Before us the ld. counsel for the assessee has pointed out that in law a discrimination cannot be made between persons on account of sex. A relief granted to male assessee therefore if refused to a female would constitute a discrimination even under the Constitution. Under s. 3(42) of the General Clauses Act, the expression "he" includes "she" and references to sales subject to the context would include females as well. The ld. counsel has also pointed out that the assessee in the present case has categorically made a statement that her minor child was dependent on her. 3. For the Department taking us through the provisions of the section, the ld. counsel has pointed out that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aining in parenthesis would restrict the scope of the expression "person" to a male only. Normally, in a legal interpretation especially in he light of the provisions of the General Clauses Act, a person unless the context excludes it would include both a male and female. The exclusion of the one or other depends on the context and the particular enactment. This applies also to the IT Act in its various sections. The exclusion of the wife from the expression "person" in s. 5(1)(ix) can be justified only if we hold that the context requires while applying the provisions of the General Clauses Act excluding the female. In other words we could find out a proper interpretation of these provisions of the IT Act without such a restriction and fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the present case the question of harmonising several sub-clauses of any section or sub-section does not arise. If the words in parenthesis "other than his wife" could be explained consistent with the wider meaning for the word" person" that cannot exclude females from the exemption. Again s. 5(1)(ix) gives a relief or an exemption. It is a settled rule of construction of statutes that statutory provisions should be presumed to have the meaning which does not offend the fundamental rights of citizens. If several interpretations are possible that which gives rise to no discrimination should be preferred to that which supports it. It the exemption in the present case is not granted to female clearly that is a discrimination. There is no pur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... depend on the financial position of the particular parent but is more a personal right. It may be that in actual practice one or the other parent provides for the maintenances of the child but in law it will be difficult for one or the other parent to deny or get out of such obligation. This being so as a matter of law, we cannot hold that the mother is not obliged to support or maintain the child. This would be so even if the child does have or is endowed with sufficient property of its own. This legal position would be sufficient for the assessee to avail of the exemption. She has made a categorical statement before the GTO that the minor is dependent on her and this is not even a matter of fact denied. The mere fact of the father being a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
