1984 (2) TMI 145

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....come-tax Act, 1961 (' the Act ') for computing the income from property. 2. For the two assessment years under appeal, the assessee paid Rs. 1,651 each as building tax under the Kerala Buildings Tax Act. The assessee claimed deduction of the amount under section 24(1)(vii) in computing the income from house property. The claim was rejected by the ITO on the ground that the building tax is a capital levy and is not, therefore, an allowable deduction. The AAC held that the building tax would fall under the expression ' or any other tax levied by the State Government in respect of the property ' occurring in clause (vii) of section 24(1). Aggrieved by the same the department has come up in appeal. 3. Clause (vii) of section 24(1) reads t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the AAC has held that section 24(1)(vii) does not make any distinction between capital levy or revenue levy. We fully agree with this observation. Therefore, the finding in the decision of the Tribunal referred to above that the tax is in the form of a capital levy does not affect the claim of the assessee. 5. There is no dispute about the fact that the levy under the Kerala Buildings Tax Act was a single levy. It is explained that there is provision to pay the tax in instalments and that this is the reason for the payment of two identical amounts in the two assessment years under appeal. 6. It was then contended by the learned departmental representative that the claim has to fail if clause (vii) is interpreted by applying the rule o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d ' any ' is a word which ordinarily excludes limitation or quantification and it should be given as wide a construction as possible unless, of course, there is any indication in the subject-matter of the context to limit or qualify the ordinary wide construction of the word vide CIT v. R.M. Amin [1971] 82 ITR 194, 201 (Guj). On a plain reading of the clause, it appears to us that the intention of the Legislature in introducing the words ' or any other tax levied by the State Government ' must have been to allow the deduction of all taxes imposed by the State Government on the building. We find no justification to hold that the expression covers only a recurring levy. 7. The learned departmental representative also relied upon paragraph ....