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Issues: Whether the expression "motor car" in entry III-B(i) of rule 9 of the Agricultural Income-tax Rules, 1951 includes a jeep for the purpose of deduction under section 5 of the Agricultural Income-tax Act.
Analysis: The expression "motor car" was construed in its common parlance sense. A jeep is understood as a sturdy motor car, and that meaning was supported by the dictionary meaning and by the definition of "motor car" under section 2(16) of the Motor Vehicles Act. On that basis, the Tribunal's interpretation was sustained.
Conclusion: The expression "motor car" includes a jeep. The question was answered in the affirmative, in favour of the assessee and against the Revenue.
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