https://www.taxtmi.com/caselaws?id=7607 Section 4(1)(a)(ii) of the Wealth-tax Act was read contextually to include a female within the term "an individual", because the provision is anti-avoidance in character and the General Clauses Act makes masculine words include females unless the statute shows a contrary intention. The opening words "as belonging to him" did not require a male-only construction, and the language and object of section 4 were held materially different from the corresponding Income-tax Act provision. On that construction, assets transferred by a female assessee to her minor son were liable to be included in her net wealth. en-us Mon, 14 Apr 1969 00:00:00 +0530 Thu, 05 Mar 2009 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7607 Section 4(1)(a)(ii) of the Wealth-tax Act was read contextually to include a female within the term "an individual", because the provision is anti-avoidance in character and the General Clauses Act makes masculine words include females unless the statute shows a contrary intention. The opening words "as belonging to him" did not require a male-only construction, and the language and object of section 4 were held materially different from the corresponding Income-tax Act provision. On that construction, assets transferred by a female assessee to her minor son were liable to be included in her net wealth. Case-Laws Wealth-tax Mon, 14 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7607