TaxTMI 
TaxTMI 
2015 (1) TMI 1166
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.... 'KPT'). The words "contribution" and "Beneficiar(y/ies)" are interpreted as under: "Contribution" means the amount contributed by the members periodically and shall include any amount allocated and contributed by KPT. "Beneficiar(y/ies)" means member(s) of the Trust who are the serving and retired employee(s) of Kandla Port Trust and members of the family/dependents (as defined by Government of India in their rules for their employees) of serving/ retired/deceased. 3. The learned advocate for the petitioner has submitted that clause 10, 11 and 46 of the trust deed of the Trust which are objected by the Commissioner of Income Tax. Contribution by employer is main ground to reject in addition to the following clauses, which read as under 10. To aid and promote educational and vocational learning facilities/ activities for the serving employees and their children. 11. To advance as a loan or stipend or grants to the Beneficiaries for the purpose of education at approved institutions as per criteria laid down by the Board of Trustees. 46. The Trust is irrevocable. However, under the orders of Government of India, if the Trust is revoked, all property, funds a....
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....o be made by the employees. The interpretation put forward by the Commissioner that employer can't make any payment for corpus, is misconceived. Mr. Hemani learned advocate for the petitioner has relied upon the meaning of word "contribution". The meaning of word "contribution" in Black's Law Dictionary, reads as under: Contribution. (14c)1. The right that gives one of several persons who are liable on a common debt the ability to recover proportionately from each of the others when that one person discharges the debt for the benefit of all; the right to demand that another who is jointly responsible for a third party's injury supply part of what is required to compensate the third party.- Also termed right of contribution. [Cases: Contribution]. 2. One tortfeasor's right to collect from joint tortfeasors when- and to the extent that- the tortfeasor has has paid more than his or her proportionate share to the injured party, the shares being determined as percentages of casual fault. [Cases: Contribution]. 3. The actual payment by a joint tortfeasor of a proportionate share of what is due. Cf. INDEMNITY. 4. Maritme law. A share of the loss resulting from a ship....
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....g on the question. The propriety or necessity of thus construing the word "workman" is obvious because all parts of the Act have to be in harmony with the statutory intent." (emphasis supplied) In Bennett Coleman & Co. (P) Ltd. v. Punya Priya Das Gupta, [1970] 1 SCR 181 this Court observed thus: "But assuming that there is such a conflict as contended, we do not have to resolve that conflict for the purposes of the problem before us. The definition of s. 2 of the present Act commences with the words "In this Act unless the context otherwise requires" and provides that the definitions of the various expressions will be those that are given there. Similar qualifying expressions are also to be found in the Industrial Disputes Act, 1947, the Minimum Wages Act, 1948, the C.P. & Berar Industrial Disputes Settlement Act, 1947 and certain other statutes dealing with industrial questions. It is, therefore, clear that the definitions of "a newspaper employee" and "a working journalist" have to be construed in the light of and subject to the context requiring otherwise." The above passages throw a flood of light on the scope of interpretation of these opening words of Section 2 an....
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....ces" 7. Mr. Hemani learned advocate for the petitioner has also relied on the decision of the Hon'ble Supreme Court, to bring home the submission that contribution by employer in case of authority created under Central or State Government legislation is not excluded and is inclusive, in the case of Municipal Corporation of Delhi v. Children Book Trust, reported in AIR 1992 SC 1456, wherein, the Hon'ble Supreme Court has held in para-81 as under: "81. The word "contribution" used in the provisio must also be given its due meaning. It cannot be understood as donations. If that be so, a voluntary contribution cannot amount to a compulsive donation. If the donor, in order to gain an advantage or benefit, if he apprehends that but for the contribution some adverse consequence would follow, makes a donation certainly it ceases to be voluntary." 8. Mr. Hemani learned advocate for the petitioner has further contended that the apprehension which has been put forward by the Commissioner is misconceived. He has taken us through the clauses as interpreted by the Commissioner, being as under and according to Mr. Hemani, it is arbitrary and without basis and contrary to the obje....
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....on 10(23AAA), particularly, clause 10 of the aims and object of the trust in order Annexure-A passed under Rule 16C(5) of the Income Tax Rules, 1962 read with section 10 (23AAA) of the Income Tax Act. In para 2, the provisions of trust deed has been duly gone into and after considering the provisions of trust deed, the relevant aspects were duly noted and show cause notice for explanation was sent, however, the petitioner failed to satisfy the same, particularly, with regard to the contribution, the defence and manner of accepting the contribution, but the aims and objectives of the trust are not in consonance with the objects notified under the said Section, even clause for revocation of trust i.e. clause 46 is also considered in order Annexure A. Said clause in the beginning indicates that the trust is irrevocable, however, later part of it provides that the trust if revoked and after the payment of all debts and liabilities of the trust, shall be transferred to Kandla Port Trust. Even clause 46 is also not in consonance with the creation/establishment of the trust, which is stated in the clause 1 where it is specifically provided that all the property fund etc. completely vest i....