{"id":134256,"date":"1997-08-20T00:00:00","date_gmt":"1997-08-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/gujarat-industrial-development-vs-the-commissioner-of-income-tax-on-20-august-1997"},"modified":"2018-06-07T21:29:32","modified_gmt":"2018-06-07T15:59:32","slug":"gujarat-industrial-development-vs-the-commissioner-of-income-tax-on-20-august-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/gujarat-industrial-development-vs-the-commissioner-of-income-tax-on-20-august-1997","title":{"rendered":"Gujarat Industrial Development &#8230; vs The Commissioner Of Income Tax on 20 August, 1997"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Gujarat Industrial Development &#8230; vs The Commissioner Of Income Tax on 20 August, 1997<\/div>\n<div class=\"doc_author\">Author: Thomas<\/div>\n<div class=\"doc_bench\">Bench: B. N. Kirpal, K. T. Thomas<\/div>\n<pre>           PETITIONER:\nGUJARAT INDUSTRIAL DEVELOPMENT CORPORATION\n\n\tVs.\n\nRESPONDENT:\nTHE COMMISSIONER OF INCOME TAX\n\nDATE OF JUDGMENT:\t20\/08\/1997\n\nBENCH:\nB. N. KIRPAL, K. T. THOMAS\n\n\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n<p>\t     (With C.A Nos. 3482\/90 &amp; 2267\/91)<br \/>\n\t\t      J U D G M E N T<br \/>\nTHOMAS, J<br \/>\n     The  question  raised,  in\t its  broad  parameters,  is<br \/>\nwhether industrial development could be enveloped within the<br \/>\nexpression &#8220;planning,  development or improvement of cities,<br \/>\ntowns and  villages or\tfor both&#8221;  in Section 10(20A) of the<br \/>\nIncome-tax Act, (for short &#8216;the I.T. Act),<br \/>\n     Appellant, Gujarat\t Industrial Development Corporation,<br \/>\n(for  short   &#8216;the  Corporation&#8217;)   claimed  exemption\tfrom<br \/>\ntaxation under\tthe I.T Act on two alternative premises, one<br \/>\nunder Article 289(1) of the Constitution and the other under<br \/>\nclause (20A)  of Section 10 of the I.T. Act A Division Bench<br \/>\nof High\t Court of  Gujarat disallowed  the claim under both.<br \/>\nHence the  Corporation has  filed  this\t appeal\t by  special<br \/>\nleave.\n<\/p>\n<p>     Corporation  has\tbeen  created\tunder  the   Gujarat<br \/>\nIndustrial Development\tAct, 1962,  (for short\t&#8216;the Gujarat<br \/>\nAct&#8217;) with the right to hold properties and the right to sue<br \/>\nand be\tsued  in  its  own  name.  The\tIncome\ttax  Officer<br \/>\nconcerned  repelled   the  claim   of  the  Corporation\t for<br \/>\nexemption from\ttax  on\t both  grounds,\t but  the  Appellate<br \/>\nAssistant Commissioner\t(AAC) on  appeal, upheld their claim<br \/>\non both\t counts. When  the  Revenue    challenged  the\tsaid<br \/>\ndecision in second appeal the  Income Tax Appellate Tribunal<br \/>\nreversed the  view taken  by the  AAC on  both\tcounts.\t Two<br \/>\nquestions were\tthereupon   formulated to be answered by the<br \/>\nHigh  Court,   one  relating   to  Article   289(1)  of\t the<br \/>\nConstitution and  the other  relating to  Section 10(20A) of<br \/>\nthe I.T.  Act. Answers\twere given  by the  High  Court,  as<br \/>\nmentioned above, against the Corporation.\n<\/p>\n<p>     Learned counsel  for the  appellant Corporation stated,<br \/>\nat the\toutset, that  he does  not  press  the\tclaim  under<br \/>\nquestion under\tArticle 289(1)\tof the\tConstitution.\t His<br \/>\narguments were\tconfined entirely  to the  scope of  Section<br \/>\n10(20A) of the I.T. Act. Therefore, we need not vex our mind<br \/>\nwith the former question.\n<\/p>\n<p>     Section 10(20A) of the I.T. Act reads thus:<br \/>\n     &#8220;Any   income   of\t  an   authority<br \/>\n     constituted in  India by  or  under<br \/>\n     any  law  enacted\teither\tfor  the<br \/>\n     purpose   of   dealing   with   and<br \/>\n     satisfying\t the  need  for\t housing<br \/>\n     accommodation or for the purpose of<br \/>\n     planning,\t    development\t      or<br \/>\n     improvement of  cities,  towns  and<br \/>\n     villages, or for both.&#8221;\n<\/p>\n<p>     Any income falling within the ambit of said sub-section<br \/>\nwould automatically  slip out of exigibility under I.T. Act.<br \/>\nThe sub-section\t pertains to  any  income  of  an  authority<br \/>\nconstituted by\tor under any enacted law. This first limb of<br \/>\nthe sub-section\t is squarely available to the Corporation as<br \/>\nit has been constituted under the Gujarat Act.\n<\/p>\n<p>     The second\t limb of  the sub-section  consists  of\t law<br \/>\nalternatives, of  which the  first  is\tthat  the  authority<br \/>\nconstituted by\tlaw should  be for  dealing with the need to<br \/>\nprovide housing accommodation. That alternative is obviously<br \/>\nnot available  to the  appellant corporation as nobody has a<br \/>\ncase that  appellant Corporation has anything to do with the<br \/>\nobligation to  provide\thousing\t accommodation.\t It  is\t the<br \/>\nsecond alternative  in the sub-section under which appellant<br \/>\nseeks shelter  to be  absolved from  the  liability  to\t pay<br \/>\nincome tax.  As per  that alternative,\tif the\tAuthority is<br \/>\nconstituted for\t the purpose  of planning  or development or<br \/>\nimprovement of any city or town or village or combination of<br \/>\nthem, the income of such Authority is not exigible to income<br \/>\ntax.\n<\/p>\n<p>     The Division  Bench of  the High  Court while  agreeing<br \/>\nthat &#8220;industrial  activity is  one of  the facets of general<br \/>\ndevelopment&#8221; adopted  a reasoning  that since development of<br \/>\nan area\t would require\troads, buildings, sanitation, parks,<br \/>\nsports, educational institutions and several other amenities<br \/>\n&#8220;a city\t or town  or village could be well developed without<br \/>\nany industry&#8221;.\tThe Division  Bench  posed  a  question\t and<br \/>\nanswered it in the following manner:\n<\/p>\n<blockquote><p>     &#8220;The   question,\t therefore,   is<br \/>\n     whether\twhen\t a    particular<br \/>\n     Corporation is  established for the<br \/>\n     purpose\tof     developing     or<br \/>\n     establishing  industries\tin   any<br \/>\n     particular area,  can any\tone  say<br \/>\n     that  it  is  for\tthe  purpose  of<br \/>\n     planning, developing or improving a<br \/>\n     particular city,  town village or a<br \/>\n     particular area?  One may establish<br \/>\n     an industry  in a\tgiven area. That<br \/>\n     area for  the purpose  of\tindustry<br \/>\n     may  develop.   But  it   does  not<br \/>\n     necessarily mean\tthat  particular<br \/>\n     area  develops   by  that\tindustry<br \/>\n     alone. There  may be advantages and<br \/>\n     disadvantages.  On\t the  one  hand,<br \/>\n     because   there\tare   industrial<br \/>\n     activities in  the area, some trade<br \/>\n     and commerce  may\tgrow,  but  that<br \/>\n     does not  necessarily mean\t that it<br \/>\n     would develop that particular area.<\/p><\/blockquote>\n<blockquote><p>     It may  also create  pollution  and<br \/>\n     several other  problems. Apart from<br \/>\n     that,   the   question   which   is<br \/>\n     required to  be considered is as to<br \/>\n     whether   the    purpose\tof   the<br \/>\n     Corporation or  the object\t of  the<br \/>\n     Corporation is to develop any city,<br \/>\n     any town  or any  particular  area.<br \/>\n     The  answer   would   be\tin   the<br \/>\n     negative.&#8221;<\/p><\/blockquote>\n<p>     The Gujarat  Act was enacted &#8220;to make special provision<br \/>\nfor securing  the orderly  establishment  of  industries  in<br \/>\nindustrial areas  and industrial  estates in  the  State  of<br \/>\nGujarat, and to assist generally in the organisation thereof<br \/>\nand for\t that purpose to establish an Industrial Development<br \/>\nCorporation, and  for purposes\tconnected with\tthe  matters<br \/>\naforesaid as can be discerned from the preamble thereof.\n<\/p>\n<p>     Section 2\t(g) of\tthe Act defines &#8220;industrial area&#8221; as<br \/>\nany area  declared to  be an  industrial area  by the  State<br \/>\nGovernment by  notification in the Official Gazette which is<br \/>\nto be developed and where industries are to be accommodated.<br \/>\nSection\t 2(n)\tdefines\t &#8220;industrial  estate&#8221;  as  any\tsite<br \/>\nselected by  the  State\t Government  where  the\t Corporation<br \/>\nbuilds\tfactories   and\t other\t buildings  and\t makes\tthem<br \/>\navailable for any industries or class of industries. Section<br \/>\n13 of  the  Gujarat  Act  enumerate  the  functions  of\t the<br \/>\nCorporation and\t they contain,\tinter alia,  &#8220;to promote and<br \/>\nassist in  the rapid  and orderly  establishment, growth and<br \/>\ndevelopment of industries in the State of Gujarat.&#8221;\n<\/p>\n<p>     We have  no doubt\tthat a proper planning is absolutely<br \/>\nnecessary for  creation of an industrial area. Inside roads,<br \/>\nsub-roads buildings,  sanitation, parks\t and other amenities<br \/>\nhave also to be provided in a planned industrial area as per<br \/>\nthe  modern   concept  of   any\t industrial   complex.\tEven<br \/>\neducational institutions  may have  to be  provided in\tsuch<br \/>\ncomplex. Therefore,  development of  industrial\t area  would<br \/>\nhave its  direct impact on the development or improvement of<br \/>\nthat part  of the city or town or village where such area is<br \/>\nlocated.  Delinking   industrial  area\tfrom  the  scope  of<br \/>\ndevelopment of\tany area  is, thus,  without  any  practical<br \/>\nsense.\n<\/p>\n<p>     In this  context a\t reference to Maharashtra Industrial<br \/>\nDevelopment Act,  1962, which  is almost  analogous  to\t the<br \/>\nGujarat Act, is of some use. While examining issues relating<br \/>\nto the\tvalidity of  the Maharashtra Act a Division Bench of<br \/>\nthis court  has said  in Shri  Bamtanu Co-operative  Housing<br \/>\nSociety Ltd.  and another  vs. State  of Maharashtra Housing<br \/>\nSociety Ltd. and another vs. State of Maharashtra and others<br \/>\n(1970 3 SCC 323):\n<\/p>\n<blockquote><p>     &#8220;The functions  and powers\t of  the<br \/>\n     Corporation   indicate   that   the<br \/>\n     Corporation      government      in<br \/>\n     establishing industrial estates and<br \/>\n     developing\t   industrial\t  areas,<br \/>\n     acquiring\t property    for   those<br \/>\n     purposes, constructing property for<br \/>\n     those    purposes,\t    constructing<br \/>\n     building,\t  allotting    building,<br \/>\n     factory sheds  to industrialists or<br \/>\n     industrial\t undertakings.\t It   is<br \/>\n     obvious that  the Corporation  will<br \/>\n     receive  moneys   for  disposal  of<br \/>\n     lands    buildings\t    and\t   other<br \/>\n     properties\t and   also   that   the<br \/>\n     Corporation would receive rents and<br \/>\n     profits   in   appropriate\t  cases.<\/p><\/blockquote>\n<blockquote><p>     Receipts of  these moneys arise not<br \/>\n     out of  any business  or trade  but<br \/>\n     out    of\t   sole\t   purpose    of<br \/>\n     establishment\t   growth    and<br \/>\n     development  of   industries.   The<br \/>\n     Corporation    has\t   to\t provide<br \/>\n     amenities\t and\tfacilities    in<br \/>\n     industrial estates\t and  industrial<br \/>\n     areas.    Amenities     of\t   road,<br \/>\n     electricity,  sewerage   and  other<br \/>\n     facilities\t in  industrial\t estates<br \/>\n     and industrial areas are within the<br \/>\n     programme\t of    work    of    the<br \/>\n     Corporation.&#8221;<\/p><\/blockquote>\n<p>     The scheme to the Gujarat Act, as is seen from a survey<br \/>\nof the relevant provisions referred to above, would indicate<br \/>\nthat the Corporation set up thereunder is to chalk out plans<br \/>\nfor development\t of industrial area and industrial estate in<br \/>\ndifferent places  which may  locate in\tcities or  towns  or<br \/>\nvillages. Such\tschemes would  normally involve planning and<br \/>\ndevelopment of such areas.\n<\/p>\n<p>     The word  &#8220;development&#8221; in\t Section 10(20A) of the I.T.<br \/>\nAct should  be understood  in its  wide sense.\tThere is  no<br \/>\nwarrant to  exclude all\t development programmes\t relating to<br \/>\nany industry  from the\tpurview of the word &#8220;development&#8221; in<br \/>\nthe said sub-section. There is no indication in the Act that<br \/>\ndevelopment  envisaged\t therein  should   confine  to\tnon-<br \/>\nindustrial  activities.\t  Development  or  a  place  can  be<br \/>\naccelerated through  verieties of  schemes and establishment<br \/>\nof industries is one of the modes of developing an area.\n<\/p>\n<p>     One  of   the  reasons  for  incorporating\t a  specific<br \/>\nprovision of  exemption from  income tax  such as subsection<br \/>\n10(20A) is  to protect\tpublic bodies  created under law for<br \/>\nachieving the purpose of developing urban or rural areas for<br \/>\npublic good.  When the\tobject is  such,  an  interpretation<br \/>\nwhich would  preserve\tit should  be accepted\teven if\t the<br \/>\nprovision is  capable of  more than one interpretation. That<br \/>\nprinciple of  interpretation  is  very\tmuch  applicable  to<br \/>\nfiscal statutes\t also. [vide  <a href=\"\/doc\/1863875\/\">State of\tTamil Nadu vs. M. K.<br \/>\nKandaswami,<\/a> 1976  (1) SCR 38]. This Court has reiterated the<br \/>\nsaid principle\tin Calcutta Jute manufacturing Co. &amp; another<br \/>\nvs. Commercial Tax Officer &amp; Other [JT 1997 (5) SC 690]<br \/>\n     The position  is,\ttherefore,  clear  that\t authorities<br \/>\nconstituted by law for facilitating all kinds of development<br \/>\nof cities,  towns and villages for public purposes shall not<br \/>\nbe subjected  to  the  liability  to  pay  income  tax.\t The<br \/>\nDivision Bench\tof the\tHigh Court seems to have interpreted<br \/>\nthe exemption clause too rigidly and narrowly which resulted<br \/>\nin  the\t anomaly  of  bringing\tauthorities  like  appellant<br \/>\nCorporation within  the tentacles  of income  tax  liability<br \/>\nwhile the  authorities dealing\twith housing  schemes  which<br \/>\nprovide houses\tto private  individuals would  stand outside<br \/>\nthe taxing sphere.\n<\/p>\n<p>     In the  result, we\t allow these  appeals, set aside the<br \/>\njudgment under\tchallenge. The\tanswer to the question will,<br \/>\ntherefore, be  in favour  of the  assessee and\tagainst\t the<br \/>\nRevenue.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Gujarat Industrial Development &#8230; vs The Commissioner Of Income Tax on 20 August, 1997 Author: Thomas Bench: B. N. Kirpal, K. T. Thomas PETITIONER: GUJARAT INDUSTRIAL DEVELOPMENT CORPORATION Vs. RESPONDENT: THE COMMISSIONER OF INCOME TAX DATE OF JUDGMENT: 20\/08\/1997 BENCH: B. N. KIRPAL, K. T. THOMAS ACT: HEADNOTE: JUDGMENT: (With C.A [&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":[30],"tags":[],"class_list":["post-134256","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Gujarat Industrial Development ... vs The Commissioner Of Income Tax on 20 August, 1997 - 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\/gujarat-industrial-development-vs-the-commissioner-of-income-tax-on-20-august-1997\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gujarat Industrial Development ... vs The Commissioner Of Income Tax on 20 August, 1997 - Free Judgements of Supreme Court &amp; 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