{"id":33392,"date":"1999-09-01T00:00:00","date_gmt":"1999-08-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-ravjibhai-panchanbhai-patel-on-1-september-1999"},"modified":"2016-03-31T19:44:00","modified_gmt":"2016-03-31T14:14:00","slug":"commissioner-of-wealth-tax-vs-ravjibhai-panchanbhai-patel-on-1-september-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-wealth-tax-vs-ravjibhai-panchanbhai-patel-on-1-september-1999","title":{"rendered":"Commissioner Of Wealth-Tax vs Ravjibhai Panchanbhai Patel on 1 September, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Wealth-Tax vs Ravjibhai Panchanbhai Patel on 1 September, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 252 ITR 184 Guj<\/div>\n<div class=\"doc_author\">Author: C Thakker<\/div>\n<div class=\"doc_bench\">Bench: C Thakker, A Dave<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> C.K. Thakker, J. <\/p>\n<p> 1. The following question is referred for the opinion of this court :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in coming to the conclusion that the assessee was entitled to exemption under Section 5(1)(xxxiii) of the Wealth-tax Act, 1957 ?&#8221;\n<\/p>\n<p> 2. The short facts of the case are that the assessee claimed exemption under Section 5(1)(xxxiii) of the Wealth-tax Act, 1957 (hereinafter referred to as &#8220;the Act&#8221;). Under the said provision, the value of any assets brought into India by a person of Indian origin who was ordinarily residing in a foreign country and who. on leaving such country, has returned to India with the intention of permanently residing therein, is exempted from payment of wealth-tax for a period of seven successive years commencing with the assessment year next following the date on which such person returned to India. The provision came into force with effect from April 1, 1977. It is an admitted fact that the assessee came to India on February 20, 1973, with the intention of permanently staying here.\n<\/p>\n<p> 3. For the assessment years in question, i.e., 1977 to 1980, the Wealth-tax Officer rejected the claim of the assessee on the ground that the exemption would begin immediately from the assessment year next to the one in which the person came to India and there was no warrant for any gap for commencement of exemption after the return of the person to India. According to the Wealth-tax Officer, as the clause operated from April 1, 1977, it could not be invoked by a person like the assessee, who returned to India before April 1, 1976, i.e., who came to India in February, 1973. The Appellate Assistant Commissioner, however, granted the exemption on the ground that the period of seven years has to be counted from the date of return to India. In further appeal by the Commissioner of Wealth-tax to the Tribunal, the Tribunal observed as under :\n<\/p>\n<p>  &#8220;When this exemption came into effect the fact that the assessee had come to India, did remain a fact and that is the only thing which is required under the provision because it uses the expression &#8216;has returned<\/p>\n<p>to India&#8217;. Therefore, the period of seven years would begin to run from the assessment year next following the date on which the person returned to India. The result would be that the assessee would lose exemption for the assessment years 1973-74 to 1976-77 but he would be entitled to the exemption for the assessment years 1977-78, 1978-79 and 1979-80. The Appellate Assistant Commissioner&#8217;s order is confirmed and the appeals are rejected.&#8221;\n<\/p>\n<p> 4. In our opinion, the construction which has been put by the Tribunal is in accordance with law. It, therefore, cannot be said that the Tribunal has committed any error in coming to the conclusion that the assessee was entitled to exemption under Section 5(1)(xxxiii) of the Act.\n<\/p>\n<p> 5. For the foregoing reasons, the reference must be answered in the affirmative, i.e., in favour of the assessee and against the Revenue. Reference accordingly disposed of.\n<\/p>\n<p> 6. No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner Of Wealth-Tax vs Ravjibhai Panchanbhai Patel on 1 September, 1999 Equivalent citations: 2001 252 ITR 184 Guj Author: C Thakker Bench: C Thakker, A Dave JUDGMENT C.K. Thakker, J. 1. The following question is referred for the opinion of this court : &#8220;Whether, on the facts and in the circumstances of [&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":[16,8],"tags":[],"class_list":["post-33392","post","type-post","status-publish","format-standard","hentry","category-gujarat-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 Wealth-Tax vs Ravjibhai Panchanbhai Patel on 1 September, 1999 - 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-wealth-tax-vs-ravjibhai-panchanbhai-patel-on-1-september-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Wealth-Tax vs Ravjibhai Panchanbhai Patel on 1 September, 1999 - Free Judgements of Supreme Court &amp; 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