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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the expression "a dealer being a woman" in Section 17(4)(ii) of the Karnataka Sales Tax Act, 1957 includes a partnership firm consisting of two women partners.
Analysis: The expression had to be read in the context of the inclusive definition of "dealer" in Section 2(1)(k) of the Karnataka Sales Tax Act, 1957, which encompasses a firm and therefore contemplates more than one person as partners. A restricted meaning confined to a single woman would be inconsistent with that inclusive definition and would unduly narrow the legislative intent. Support was also drawn from Section 13 of the Mysore General Clauses Act, 1899, under which words in the singular include the plural unless the subject or context requires otherwise. No repugnancy in the Act was found to exclude the plural meaning.
Conclusion: The expression "a dealer being a woman" includes women, and a firm consisting of two women partners is entitled to be considered for the benefit under Section 17(4)(ii).
Final Conclusion: The interpretation adopted by the earlier court was set aside, and the appeal was allowed in part by directing the authority to reconsider the matter in light of this construction while leaving other issues open for decision according to law.
Ratio Decidendi: Where a statute uses a singular expression in a beneficial provision, the expression may be construed to include the plural when the statutory context and an inclusive definition support that reading and no repugnancy appears.
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