1996 (8) TMI 89

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.... taken into consideration for the purpose of section 37(3A) of this Act ? (2) Whether the Tribunal was right in holding that the sum of Rs. 1,12,646 being motor vehicles tax paid during the relevant previous year was to be taken into consideration for the purpose of section 37(3A) of the Act ? " The assessee, a company incorporated under the Companies Act, owns tea gardens. In running the gardens, the assessee-company uses motor vehicles. For the purpose of maintenance of the vehicles, the assessee-company makes certain expenses. Besides this, the company is also required to pay tax for motor vehicles under the provisions of the Motor Vehicles Act. The present reference relates to the assessment year 1984-85. During the said assessment ye....

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....aks only about running and maintenance of the car. Mr. Gogoi further submits that the appropriate section is section 31 where it has been specifically mentioned that so far the repairs are concerned the assessee will be entitled to get deduction as mentioned in section 31 of the Act. Mr. Joshi, on the other hand, vehemently opposes this. Drawing our attention to sub-sections (3A) and (3B) of section 37 of the Act, Mr. Joshi submits that for expenses made for running and maintenance of motor car sub-section (3A) of section 37 will be applicable in the present case. Refuting the submission of Mr. Joshi, Mr. Gogoi draws our attention to section 43 of the Act. This section indicates that in sections 28 to 41 and in this section, unless the cont....

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....on ". Whereas the meaning of the expression, " maintenance " is " Act of maintaining, keeping up, supporting . . . .". From the dictionary meaning of these two expressions it is very clear that the expression " repair " presupposes certain injury or partial destruction. But the expression " maintenance " does not do so. It means to keep a particular thing in its similar state. Therefore, in our opinion, the Legislature being fully aware of the difference of expressions, dealt with " expenses on repairs " in section 31 and " expenses for running and maintenance " in section 37(3A) and (3B). In view of the above, we answer question No. 1 in the negative, in favour of the assessee and against the Revenue. As regards question No. 2, Mr. Gogoi....