TaxTMI 
TaxTMI 
2022 (8) TMI 388
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....elative' under Section 2(g) of the Maintenance and Welfare of Parents and Senior Citizens Act, 2007 ['The Senior Citizens Act'] be treated at par with 'relative' under Section 2(41) and Section 56 of the Income Tax Act, 1961 ['the IT Act'] for grant of exemption from income tax on gifts received. Petitioner also challenges the provisos and explanation in Section 56 of the IT Act granting exemption to the relatives while excluding relatives as defined under Section 2(g) of the Senior Citizens Act. SUBMISSIONS ON BEHALF OF THE PETITIONER 2. Learned counsel for the petitioner states that Section 2(g) of the Senior Citizens Act defines the term 'relative' as 'any legal heir of the childless senior citizen who is not a minor and is in poss....
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.... Naresh is not exempt, neither the Petitioner nor Naresh has any money to pay the Income Tax on the Gift. 4. Learned counsel for the petitioner states that the Senior Citizens Act is a welfare legislation and has overriding effect over other Acts by virtue of Sections 3 & 4 of the Senior Citizens Act. He further submits that Sections 2(41) and 56 of the IT Act negate the rights and benefits for welfare of childless Senior Citizens, thus making two classes of Senior Citizens, one who are parents and their children get benefits; and the second category of Senior Citizens who are childless, whose relatives under Section 2(g) of the Senior Citizens Act are deprived of benefits of tax exemption on Gifts. 5. Consequently, he prays that gift....
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.... DIFFERENTLY. 8. This Court is of the view that the intent and object of the Senior Citizens Act and the IT Act are entirely different. While the object of the Senior Citizens Act is to provide for more effective provisions for the maintenance and welfare of parents and senior citizens guaranteed and recognised under the Constitution, the intent of the IT Act is to consolidate and amend the law relating to income-tax and super-tax. Gift of property was brought under the purview of tax with effect from 1st October, 2010 vide the Finance Act, 2010. To avoid misuse of gift of properties, the expression 'relative' was defined in a narrow and restricted manner in the IT Act. In the explanatory notes to the provisions of the Finance Act, 2010 ....
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.... statutory definition in one context cannot be imported in another Act especially when the two Acts define the same term differently. GENERAL APPROACH OF THE COURTS IS TO ENSURE THAT THEY DO NOT STRAY INTO USURPING THE LEGISLATIVE FUNCTION. 12. The general approach of the Courts is to ensure that they do not stray into usurping the legislative function. A specific instance of this approach is the rule that a casus omissus is not to be created or supplied, so that a statute may not be extended to meet a case for which provision has clearly and undoubtedly not been made. The Supreme Court in Babita Lila & Anr. Vs. Union of India, (2016) 9 SCC 647 has held as under:- "63. It is a trite law that there is no presumption that a cas....
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....r, is found in the four corners of the statute itself but at the same time a casus omissus should not be readily inferred and for that purpose, all the parts of a statute or section must be construed together and every clause of a section should be construed with reference to the context and other clauses thereof so that the construction to be put on a particular provision makes a consistent enactment of the whole statute. 64. More recently, this Court amongst others in Petroleum and Natural Gas Regulatory Board v. Indraprastha Gas Ltd. [Petroleum and Natural Gas Regulatory Board v. Indraprastha Gas Ltd., (2015) 9 SCC 209] had propounded that when the legislative intention is absolutely clear and simple and any omission inter alia ....