https://www.taxtmi.com/caselaws?id=6444 The word "issued" in section 18(2A) of the Wealth-tax Act is to be read as "served". The Supreme Court affirmed that, in legislative usage, "issued" and "served" may be interchangeable where that construction better fits the statutory purpose and prior judicial interpretation. A narrower meaning of "issued" as merely "sent" was rejected because it would create incongruous and unjust results. The interpretation adopted gives the provision its wider, purpose-consistent effect and aligns the statutory language with settled legal understanding. en-us Thu, 05 Sep 1974 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6444 The word "issued" in section 18(2A) of the Wealth-tax Act is to be read as "served". The Supreme Court affirmed that, in legislative usage, "issued" and "served" may be interchangeable where that construction better fits the statutory purpose and prior judicial interpretation. A narrower meaning of "issued" as merely "sent" was rejected because it would create incongruous and unjust results. The interpretation adopted gives the provision its wider, purpose-consistent effect and aligns the statutory language with settled legal understanding. Case-Laws Wealth-tax Thu, 05 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6444