{"id":185093,"date":"1995-03-28T00:00:00","date_gmt":"1995-03-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-smt-binapani-chakravarty-on-28-march-1995"},"modified":"2018-01-07T22:55:50","modified_gmt":"2018-01-07T17:25:50","slug":"commissioner-of-wealth-tax-vs-smt-binapani-chakravarty-on-28-march-1995","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-smt-binapani-chakravarty-on-28-march-1995","title":{"rendered":"Commissioner Of Wealth Tax, … vs Smt. Binapani Chakravarty on 28 March, 1995"},"content":{"rendered":"
Supreme Court of India<\/div>\n
Commissioner Of Wealth Tax, … vs Smt. Binapani Chakravarty on 28 March, 1995<\/div>\n
Equivalent citations: 1995 AIR 1380, \t\t 1995 SCC Supl. (2) 262<\/div>\n
Author: M S V.<\/div>\n
Bench: Manohar Sujata (J)<\/div>\n
           PETITIONER:\nCOMMISSIONER OF WEALTH TAX, ORISSA, BHUBANESWAR\n\n\tVs.\n\nRESPONDENT:\nSMT. BINAPANI CHAKRAVARTY\n\nDATE OF JUDGMENT28\/03\/1995\n\nBENCH:\nMANOHAR SUJATA V. (J)\nBENCH:\nMANOHAR SUJATA V. (J)\nAGRAWAL, S.C. (J)\nHANSARIA B.L. (J)\n\nCITATION:\n 1995 AIR 1380\t\t  1995 SCC  Supl.  (2) 262\n JT 1995 (3)   506\t  1995 SCALE  (2)496\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n
MRS.  SUJATA V. MANOHAR J..-\n<\/p>\n
1.These\t appeals by special leave from a common judgment  of
\nthe High Court of the Orissa in seven Reference Applications
\nbefore it under Section 27(1) the Wealth Tax 1957.  The High
\nCourt was required to consider the following question:-\n<\/p>\n
\t      “Whether\tthe  word  ‘jewellery’\tin   section
\n\t      5(1)(viii)  of the Wealth-Tax Act, 1957  prior
\n\t      to  the  amendment  of  the  section  and\t the
\n\t      introduction of the Explanation by the Finance
\n\t      Act  (No.2)  of’\t1971  could  take  in\tgold
\n\t      ornaments\t without  precious  or\tsemiprecious
\n\t\t\t    stones embedded on them?”<\/p>\n
The High Court has answered the question thus:-\n<\/p>\n
\t      “The word ‘jewellery’ in section 5(1)(viii) of
\n\t      the Wealth Tax Act of 1957 prior to  amendment
\n\t      of   the\t provision   and   introduction\t  of
\n\t      Explanation  1  by the Finance Act  (No.2)  of
\n\t      1971 would not take in gold ornaments  without
\n\t      precious\tor semi-precious stones embedded  on
\n\t      them.”\n<\/p><\/blockquote>\n
The Commissioner of Wealth Tax has filed the present appeals
\nfrom the above decision.\n<\/p>\n
2.  The\t relevant assessment years are 1965-66\tto  1971-72.
\nThe  relevant valuation dates are 31st of March of  each  of
\nthe  years  in\tquestion.  We are,  therefore,\trequired  to
\nconsider  the  provisions  of Section 5(1)(,  viii)  of\t the
\nWealth Tax Act, 1957 as in force during the relevant period.
\nSection 5 of the Wealth Tax Act. 1957 deals with  exemptions
\nfrom  wealth  tax  granted In  respect\tof  certain  assets.
\nSection\t 5(i)(Viii), prior to its amendment by\tthe  Finance
\nAct 2 of 1971, was follows :-\n<\/p>\n
\t      “5(i)  :\tSubject to the\tprovisions  of\tsub-
\n\t      section (1A) weath-tax shall not be payable by
\n\t      an  assessee  in\trespect\t of  the   following
\n\t      assets, and such assets shall not be  included
\n\t      in the net wealth\t of the assessee –\n<\/p><\/blockquote>\n
\t      (1)  x\t x    x\t    x\t   x\n\t      508<\/span>\n\t       x x x x x\n\t       (viii)\t furniture,   household\t   utensils,\n<\/pre>\n
\t      wearing apparel, provisions and other articles
\n\t      intended for the personal or household use  of
\n\t      the assessee.  ”\n<\/p><\/blockquote>\n
Section\t 5(1)(viii)  was interpreted in the context  of\t the
\nprovisions of Section 5(1)(xiii) and 5(i)(xv) by this  Court
\nin  the\t case  of  Commissioner\t of  Wealth-Tax\t Gujarat  v.
\nArundhati Balakrishna<\/a> (77 ITR 505).\tThe Court said\tthat
\njewellery intended  for\t the  personal use of  the  assessee
\nwould\t  come\twithin\tthe scope of the  exemption  granted
\nunder  Section 5(1)(viii) — being “other articles  intended
\nfor   the  personal…….  use\t of  the  assessee.”  As   a
\nconsequence,   the  Finance  Act  2  of\t 1971  amended\t the
\nprovisions  of Section 5(1)(viii) with retrospective  effect
\nfrom 1st of April, 1963, to read as follows :-\n<\/p>\n
\t      “5(1)(viii):furniture,   household   utensils,
\n\t      wearing apparel, provisions and other articles
\n\t      intended for the personal or household use  of
\n\t      the assessee, but not including jewellery.”\n<\/p><\/blockquote>\n
\t\t\t\t       (underlining ours)
\nBy  the\t same Finance Act of 1971, Explanation\t1  was\talso
\nadded to Section 5(1)(viii).  The Explanation, however,\t was
\nmade   effective  only\tprospectively,\twith   effect\tfrom
\n1.4.1972. Explanation 1 is as follows :-\n<\/p><\/blockquote>\n
\t      “Explanation  1  : For the  purposes  of\tthis
\n\t      clause  and  clause (xiii),  ”jewellery’\t in-
\n\t      cludes –\n<\/p><\/blockquote>\n
\t      (a)   ornaments made of gold, silver, platinum
\n\t      or  any  other  precious metal  or  any  alloy
\n\t      containing  one  or  more\t of  such   precious
\n\t      metals, whether or not containing any precious
\n\t      or  semi-precious\t stone, and whether  or\t not
\n\t      worked or sewn into any wearing apparel;\n<\/p><\/blockquote>\n
\t      (b)   precious   or   semi-precious.   stones,
\n\t      whether  or not set in any furniture  untensil
\n\t      or  other article or worked or sewn  into\t any
\n\t      wearing apparel.”\n<\/p><\/blockquote>\n<\/blockquote>\n
3.   In the present appeals we are concerned with the period
\nduring which the retrospectively amended Section  5(1)(viii)
\nwas in operation but without Explanation 1 (which came\tinto
\neffect\tfrom 1st of April, 1972).  We have to consider\twhat
\nis excluded from the benefit of the exemption granted  under
\nSection\t 5(1)(viii).   Is it only those items  of  jewellery
\nwhich  are studded with precious or semi-precious stones  or
\nwhether\t all  ornaments and jewellery made out\tof  precious
\nmetals\t(such  as gold, silver or platinum  or\talloys\twith
\nprecious  metals) are excluded from the exemption,  although
\nthey  may  not\tbe studded with\t precious  or  semi-precious
\nstones?\n<\/p><\/blockquote>\n
4.It has been urged before us by the assessee that it is  on
\naccount of Explanation 1 to Section 5(1)(viii) that the term
\n“jewellery” would also include ornaments made only of  gold,
\nsilver,\t platinum  or  any other  precious  metal  or  alloy
\ncontaining  such  precious metal, even\tthough\tno  precious
\nstones\tarc embedded in them.  It is submitted that  in\t the
\nabsence\t of such an Explanation during the relevant  period,
\nthe term “jewellery” would cover only ornaments studded with
\njewels or precious stones.  It would not cover in its  ambit
\nornaments  made only of gold, silver, platium or  any  other
\nprecious metal or alloy.\n<\/p>\n
5.To  interpret\t the word “jewellery” as  such\twithout\t the
\nbenefit of Explanation 1,
\n509<\/span>
\nwe   must  first  consider  how\t the  term  “jewellery”\t  is
\nordinarily  understood\tthe New\t Shorter  Oxford  Dictionary
\n“jewellery”  is defined as :\n<\/p>\n
\t      “gems or ornaments made or sold by  jewellers,
\n\t      especially   precious  stones  in\t  mountings;
\n\t      jewels collectively or as a form of adornment.
\n\t      ”\n<\/p><\/blockquote>\n
\t      “Jewel” is defined as:\n<\/p><\/blockquote>\n
\t      “An  article  or\tvalue  used  for  (personal)
\n\t      adornment,   especially  one  made  of   gold,
\n\t      silver, or precious stones…………. a pre-
\n\t      cious stone, a gem; especially one worn as  an
\n\t      ornament.\t ”\n<\/p><\/blockquote>\n
The  term  “jewel”  and\t “jewellery”,  therefore,  refer  to
\narticles of value for adornment, especially those made\tfrom
\ngold, silver or precious stones.  The terms are,  therefore,
\nwide enough to cover not merely precious stones or  articles
\nof adornment made with the use of precious stones, but\talso
\nother articles of value made from gold, silver, platinum  or
\nprecious  metals.  Ordinarily speaking, when a person  talks
\nabout  jewellery,  he includes ornaments which arc  made  of
\ngold,  silver or any other precious metal also\tirrespective
\nof  whether these articles have precious stones embedded  in
\nthem or not.\n<\/p>\n
6.The  difference  which is sought to be  made\tout  between
\nornaments  which contain precious stones, and  ornaments  of
\ngold, silver and platinum which do not have precious  stones
\nembedded  in  them,  appears to\t be  artificial.   The\tterm
\n“jewellery”  is\t not confined in ordinary parlance  to\tonly
\nthose ornaments which have precious stones embodded in them.
\nIt  covers  all\t articles of value used\t for  adornment.   A
\njewellery shop normarlly sells not just precious stories  or
\narticles  made\tof  precious  stones;  it  certainly   sells
\nornaments  of gold and silver.\tIt may be that in our  local
\nlanguages,  different kinds of bangles, necklaces and  other
\nornaments carry different and specific names depending\tupon
\ntheir  design and craftsmanship.  But these are all  covered
\nby the generic term “jewellery.”\n<\/p>\n
7.   Undoubtedly, the Explanation has been introduced by the
\nFinance\t Act of 1971, partly to clarify this position.\t The
\nexplanation provides an extensive definition of “jewellery.”
\nIt includes ornaments made of gold, silver, platinum or\t any
\nother precious metal whether or not containing any  precious
\nor semi-precious stones.  It also covers, within the meaning
\nof  the term, such items which may or may not be  sewn\tinto
\nany   wearing  apparel.\t  It  also  includes  precious\t and
\nsemiprecious  stones  whether  or not  set  many  furniture,
\nutensils or other article, or worked or sewn into any  wear-
\ning apparel.  The Explanation may have extended the  meaning
\nof  “jewellery”\t to cover, for example, precious  stones  by
\nthemselves or precious stones set in furniture or  utensils.
\nBut  insofar as it includes ornaments made of gold,  silver,
\nplatinum or any other precious metal or alloy, it is  merely
\nclarificatory  in nature.  Merely because ornaments made  of
\ngold and silver are now expressly included in Explanation 1,
\nit  is not possible to hold that they were earlier  excluded
\nfrom the meaning of the term “jewellery.”\n<\/p>\n
8.   In the case of Commissioner of Wealth-Tax, Delhi-II  v.
\nSmt.   Savitri Devi (140 ITR 525), a Division Bench  of\t the
\nDelhi  High Court held that the word “jewellery” as set\t out
\nin  the dictionaries and as understood in  common  parlance,
\nincludes gold
\n510<\/span>
\nornaments made for personal use.  These are almost always  a
\njeweller’s job and cannot be made by anyone.  The Delhi High
\nCourt  has  held that the Explanation cannot take  away\t the
\nordinary meaning of the word “jewellery”.  The\tartificially
\nenlarged meaning as given by the definition in Explanation 1
\nalso  includes,\t by  way of abundant  caution,\tthe  natural
\nmeaning\t of  the term. hence jewellery, even  before  coming
\ninto  force  of\t the  Explanation  1,  would  include\tgold
\nornaments.   We agree with the reasoning of the\t Delhi\tHigh
\nCourt.\t This view is reiterated in Commissioner  of  Wealth
\nTax, Delhi-III. v. Rukmani Devi(142 ITR 41).\n<\/p>\n
9.A similar view has been taken by the Gujarat High Court in
\nthe  case  of  Commissioner of’ Wealth-Tax.   Gujarat  L  v.
\nJayantilal  Amratlal<\/a>  (102 ITR 105); by the  Allahabad\tHigh
\nCourt in the case of Commissioner of Wealth-Tax, Lucknow  v.
\nHis  Highness Maharaja Vibhuti Narain Singh<\/a> (117  FIR  246),
\nand  by\t the  Madhya  Pradesh High  Court  in  the  case  of
\nNandkishore Girdharilal Modi. v. Commissioner of Wealth-Tax,
\nM.P.  (132  ITR 868).  Another Bench of the  Madhya  Pradesh
\nHigh Court in the case of Commissioner of Wealth-Tax, MP. v.
\nSmt.  Sonal K. Amin (127 ITR 427) has, however, taken a con”
\nview.\tThe  Calcutta High Court has also taken\t a  contrary
\nview in the case of Commissioner of Wealth-Tax, West Bengal-
\n1,  Calcutta  v. Aditya Vikrant Birla 14 ITR  711.  For\t the
\nreasons\t which we have set out above, we do not\t agree\twith
\nthe  contrary view expressed by the Calcutta High  Court  in
\nAditya\tvikram\t Birla’s  case (supra)\tand  by\t the  Madhya
\nPradesh\t High Court in Sonal K.\t Amin’s Case  (supra).\t The
\nCalcutta  High Court has placed some emphasis  on  different
\nvernacular terms used for different types of ornaments.\t  In
\nour  view,  this is not, in any manner,\t conclusive  of\t the
\nquestion  whether  the term “jewellery”\t includes  ornaments
\nmade  of  precious  metals  such as  gold  or  silver.\t The
\ncontrary decisions arc, therefore, overruled,\n<\/p>\n
10.In the premises, the appeals are allowed with costs.\n<\/p>\n
511<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India Commissioner Of Wealth Tax, … vs Smt. Binapani Chakravarty on 28 March, 1995 Equivalent citations: 1995 AIR 1380, 1995 SCC Supl. (2) 262 Author: M S V. Bench: Manohar Sujata (J) PETITIONER: COMMISSIONER OF WEALTH TAX, ORISSA, BHUBANESWAR Vs. RESPONDENT: SMT. BINAPANI CHAKRAVARTY DATE OF JUDGMENT28\/03\/1995 BENCH: MANOHAR SUJATA V. (J) […]<\/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-185093","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nCommissioner Of Wealth Tax, ... vs Smt. 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