{"id":108762,"date":"2002-10-10T00:00:00","date_gmt":"2002-10-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-surjan-singh-kehar-singh-on-10-october-2002"},"modified":"2015-09-05T14:15:45","modified_gmt":"2015-09-05T08:45:45","slug":"commissioner-of-income-tax-vs-surjan-singh-kehar-singh-on-10-october-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-surjan-singh-kehar-singh-on-10-october-2002","title":{"rendered":"Commissioner Of Income-Tax vs Surjan Singh, Kehar Singh, &#8230; on 10 October, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Surjan Singh, Kehar Singh, &#8230; on 10 October, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 101 (2002) DLT 21<\/div>\n<div class=\"doc_author\">Author: D Jain<\/div>\n<div class=\"doc_bench\">Bench: D Jain, S Aggarwal<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>  D.K. Jain, J. <\/p>\n<p>1. In these ten references, at the instance of<br \/>\nthe Revenue, the Income-tax Appellate Tribunal, New<br \/>\nDelhi (for short the Tribunal) has referred under<br \/>\nsection 256(1) of the Income-tax Act, 1961 (for short<br \/>\nthe Act) the following question for our opinion:<br \/>\n  &#8220;Whether on the facts and in the<br \/>\ncircumstances of the case, capital<br \/>\ngains arising on transfer of<br \/>\nagricultural lands in village Nangal<br \/>\nDewat, Delhi is chargeable to tax?\n<\/p>\n<p>2. Since in all the references an identical<br \/>\nquestion has been referred, these are being disposed of<br \/>\nby this common order.\n<\/p>\n<p>3. As the format of the question itself<br \/>\nsuggests, the issue arising for consideration is<br \/>\nwhether the agricultural land in village Nangal Dewat<br \/>\nconstitutes a capital asset within the meaning of<br \/>\nsection 2(14)(iii)(a) of the Act and exigible to<br \/>\ncapital gain taxed on its transfer.\n<\/p>\n<p>4. The question posed being purely legal, it is<br \/>\nunnecessary to state the facts of each of the cases,<br \/>\nexcept to note that all the references pertain to the<br \/>\nassessment year 1974-75.\n<\/p>\n<p>5. We have heard Mr. R.C. Pandey and Mr. R.D. Jolly,<br \/>\nSenior Standing Counsel for the Revenue and<br \/>\nMr. R.P. Bansal, learned senior counsel for the assessed.\n<\/p>\n<p>6. In our view, the question referred for our<br \/>\nopinion is no longer res integra in view of the<br \/>\ndecision of the Madras High Court  in S. Hidhayathullah<br \/>\nSahib v. Commissioner of Income-tax,  (1986) 158 ITR 20,<br \/>\napproved by the Apex Court in  <a href=\"\/doc\/1100511\/\">G.M. Omer Khan v.<br \/>\nCommissioner of Income-tax (Addl.),<\/a>  (1992) 196 ITR 269;<br \/>\nthe decision of this court in  CIT v. Pyare Lal, 1998<br \/>\n231 ITR 785 and a recent unreported decision in the<br \/>\ncase of  CIT v. Deep Chand etc.  (ITR<br \/>\nNos.478-479\/1983). Section 2(14) of the Act defines<br \/>\n&#8220;capital asset&#8221;, as property of any kind held by an<br \/>\nassessed. The expression &#8220;property of any kind&#8221; in the<br \/>\ncontext of the Section is so widely defined as to<br \/>\ninclude within its ambit property of any kind other<br \/>\nthan that comprised in the exceptions carved out in the<br \/>\ndefinition itself. One of the exceptions is in respect<br \/>\nof agricultural land, not being situated in a<br \/>\nparticular area, mentioned therein. In the aforenoted<br \/>\ndecisions of this court, involving agricultural lands<br \/>\nin the same village, namely, Nangal Dewat, it has been<br \/>\nheld that it is the population of the municipality, as<br \/>\na whole and not of any part area of it, that has to be<br \/>\ntaken into account for the purpose of section<br \/>\n2(14)(iii)(a) to determine whether property in a<br \/>\nparticular area is exigible to capital gains. It was<br \/>\nsaid that the part of the sentence &#8211; &#8220;which has<br \/>\npopulation of not less than ten thousand&#8221; refers to<br \/>\nmunicipality or a cantonment board and not to any area<br \/>\ncomprised in the erstwhile village or any fraction of<br \/>\nthe area constituting the municipality or cantonment<br \/>\nboard.\n<\/p>\n<p>7. However, it is vehemently submitted by<br \/>\nMr. Bansal, learned counsel for the assessed that the<br \/>\naforenoted decisions of this court need<br \/>\nre-consideration because the court has not taken into<br \/>\nconsideration a vital fact that during the relevant<br \/>\nperiod, there was no notification under section 507 of<br \/>\nthe Delhi Municipal Corporation Act, 1957 (for short<br \/>\nDMC Act) declaring the rural area of the village as<br \/>\nforming part of the urban area. The submission is that<br \/>\nin the absence of such a notification, the village<br \/>\ncontinues to be the rural area, beyond the control of<br \/>\nthe Municipal Corporation of Delhi and would,<br \/>\ntherefore, not fall within the ambit of section<br \/>\n2(14)(iii)(a) of the Act.\n<\/p>\n<p>8. We are not impressed with the argument of<br \/>\nlearned counsel for the assessed. Sub-section (2) of<br \/>\nSection 1 of the DMC Act, which came into force on 28<br \/>\nNovember 1957, read with sub-Section (10) of Section 2 of the Act holds that the DMC Act extends to the entire<br \/>\nUnion Territory of Delhi, comprising rural and urban<br \/>\nareas. Village Nangal Dewat being within the Union<br \/>\nTerritory of Delhi, falls within the Municipal area for<br \/>\nthe purposes of levy of capital gains tax under the<br \/>\nAct. However, for the purposes of the DMC Act, Section<br \/>\n507 of the said Act, sets out some special provisions<br \/>\nfor rural areas.\n<\/p>\n<p>9. Section 507 of the DMC Act reads as follows:\n<\/p>\n<p> &#8220;507. Special provisions as to rural<br \/>\nareas:&#8211;\n<\/p>\n<p>Notwithstanding anything contained in<br \/>\nthe foregoing provisions of this<br \/>\nAct,&#8211;\n<\/p>\n<p>(a) the Corporation with the previous<br \/>\napproval of the Government, may, by<br \/>\nnotification in the Official Gazette,<br \/>\ndeclare that any portion of the rural<br \/>\nareas shall cease to be included<br \/>\ntherein and upon the issue of such<br \/>\nnotification that portion shall be<br \/>\nincluded in and form part of the<br \/>\nurban areas;\n<\/p>\n<p>(b) the Corporation with the previous<br \/>\napproval of the Government may, by<br \/>\nnotification in the Official<br \/>\nGazette,&#8211;\n<\/p>\n<p>(i) exempt the rural areas or any<br \/>\nportion thereof from such of the<br \/>\nprovisions of this Act as it deems<br \/>\nfit,<\/p>\n<p>(ii) levy taxes, rates, fees and<br \/>\nother charges in the rural areas or<br \/>\nany portion thereof at rates lower<br \/>\nthan those at which such taxes,<br \/>\nrates, fees and other charges are<br \/>\nlevied in or portion from any<br \/>\nsuch tax, rate, fee or other charge:\n<\/p>\n<p>(c) the Corporation n shall pay a Gaon<br \/>\nSabha&#8211;\n<\/p>\n<p>(i) an amount equal to the proceeds<br \/>\nof the tax on profession, trades,<br \/>\ncallings and employments, as and when<br \/>\nthat tax is levied in the Gaon Sabha<br \/>\narea, and<\/p>\n<p>(ii) an amount equal to such portion<br \/>\nof the proceeds of the property taxes<br \/>\non lands and buildings in that area<br \/>\nas may from time to time be<br \/>\ndetermined by the Corporation, <\/p>\n<p>after deducting the cost of<br \/>\ncollection from such proceeds.&#8221;\n<\/p>\n<p>10. The Section merely provides that with the<br \/>\nprevious approval of the Government, the Corporation<br \/>\nmay, by notification in the Official Gazette: (a)<br \/>\ndeclare that any portion of the rural areas shall cease<br \/>\nto be included therein and upon the issue of such<br \/>\nnotification, that portion of the rural area shall be<br \/>\nincluded in land form part of the urban area; (b)<br \/>\nexempt the rural areas or any portion thereof from<br \/>\nof the provisions of the DMC Act like levying taxes and<br \/>\nother tax or fee etc., as it deems fit; (c) as and when<br \/>\nany tax or fee etc., is levied in the Gaon Sabha area,<br \/>\na specified amount out of it shall be paid to Gaon<br \/>\nSabha. A bare reading of the section makes it clear<br \/>\nthat this provision confers special powers on the<br \/>\nCorporation to deal with the rural areas falling within<br \/>\nits jurisdiction for the purpose of various provisions<br \/>\nof the Act including the levy of taxes etc. As a<br \/>\nmatter of fact, section 507 presupposes that the rural<br \/>\nareas, within the Union Territory of Delhi, in respect<br \/>\nof which a notification can be issued, fall within the<br \/>\nmunicipal limits. Even otherwise it is not the case of<br \/>\nthe assessed that village Nangal Dewat does not fall<br \/>\nwithin the municipal limits. It is only claimed that<br \/>\nit has not been urbanised.\n<\/p>\n<p>11. In this behalf it would be advantageous to<br \/>\nrefer to a decision of this court in  Naresh Kumar v.<br \/>\nUnion of India and Ors. , . In that case<br \/>\nthe property was situated in the revenue estate of<br \/>\nvillage Bijwasan, Tehsil Mehrauli, New Delhi which is a<br \/>\nrural area. The petitioner, disputing the right of the<br \/>\nDMC to recover tax on its property, had submitted that<br \/>\nthe building constructed the property was being used<br \/>\nfor agricultural purposes and was not liable to be<br \/>\ntaxed also because it was situated in a rural area.<br \/>\nRepelling the said contention, it was held that rural<br \/>\nareas of Delhi were also part of &#8216;Delhi&#8217; as<br \/>\ncontemplated by section 2(52) of the DMC Act.\n<\/p>\n<p>12. In that view of the matter, we feel that<br \/>\nsection 507 of the DMC Act has no bearing insofar as<br \/>\nthe applicability of section 2(14)(iii)(a) of the Act<br \/>\nis concerned. The relevant portion of the Section<br \/>\nreads as under:\n<\/p>\n<p>&#8220;(iii) agricultural land in India, not<br \/>\nbeing land situate&#8211;\n<\/p>\n<p>(a) in any area which is comprised<br \/>\nwithin the jurisdiction of a<br \/>\nmunicipality (whether known as a<br \/>\nmunicipality, municipal<br \/>\ncorporation, notified area<br \/>\ncommittee, town area committee,<br \/>\ntown committee, or by any other<br \/>\nname) or a cantonment board and<br \/>\nwhich has a population of not less<br \/>\nthan ten thousand according to the<br \/>\nlast preceding censes of which the<br \/>\nrelevant figures have been<br \/>\npublished before the first day of<br \/>\nthe previous year; or<br \/>\n&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;\n<\/p>\n<p>&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8221;.\n<\/p>\n<p>Sub-clause (a) postulates only two<br \/>\nconditions, namely (i) that the agricultural land<br \/>\nshould be in an area within the municipality and (ii)<br \/>\nthe area should have population of more than 10,000.<br \/>\nThe controversy which had arisen earlier and now stands<br \/>\nresolved was whether it was only the population of the<br \/>\narea concerned which was to be taken into account for<br \/>\nthe purposes of the said clause or the population of<br \/>\nthe municipality, within whose jurisdiction the area<br \/>\nfalls. Both the said conditions are attracted in<br \/>\nrespect of the subject land.\n<\/p>\n<p>13. We, therefore, do not find any substance in<br \/>\nthe contention of learned counsel for the assessed that<br \/>\nthe earlier decisions of this court require<br \/>\nreconsideration.\n<\/p>\n<p>14. In the light of the above-noted<br \/>\nauthoritative pronouncements, the question is answered<br \/>\nin the affirmative i.e. in favor of the Revenue and<br \/>\nagainst the assessed.\n<\/p>\n<p>However, in the facts and circumstances of<br \/>\nthe case, there shall be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Commissioner Of Income-Tax vs Surjan Singh, Kehar Singh, &#8230; on 10 October, 2002 Equivalent citations: 101 (2002) DLT 21 Author: D Jain Bench: D Jain, S Aggarwal JUDGMENT D.K. Jain, J. 1. In these ten references, at the instance of the Revenue, the Income-tax Appellate Tribunal, New Delhi (for short the Tribunal) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-108762","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Surjan Singh, Kehar Singh, ... on 10 October, 2002 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-surjan-singh-kehar-singh-on-10-october-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Surjan Singh, Kehar Singh, ... on 10 October, 2002 - Free Judgements of Supreme Court &amp; 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