1974 INSC 0271
                                Commissioner of Wealth-Tax, U.P. and Another

                                                           Vs

                                               Kundan Lal Behari Lal

                                    Special Leave Petition No. 1843 of 1974

                                    (P. Jagmohan Reddy, P. K. Goswami JJ)

                                                      05.09.1974

                                                        ORDER

JAGANMOHAN REDDY, J. -

1. We have heard the learned Additional Solicitor-General who assails the judgment of the High
Court and pays that special leave be granted. We, however, do not consider the point arising out of
the judgment requires examination, but as it affects a large number of cases, we have been invited to
give our reasons for dismissing the petition. Accordingly, we do so.

2. The main question on which the High Court decided and which is the only question urged before
us for admitting the petition is that the word "issued" occurring in Section 18(2A) of the Wealth Tax
Act means "served". This decision is well supported not only by the decisions of the High Court but
also of this Court. In Banarsi Debi v. I.T.O., Calcutta (53 ITR 100 : (1964) 7 SCR 539 : AIR 1964
SC 1742), this Court observed that the expressions "issued" and "served" are used as
interchangeable terms and in the legislative practice of our country they are sometimes used to
convey the same idea. Accordingly, it was held that the word "issues" was not used in the narrow
sense of "sent" but that the said expression had received, before the Indian Income-tax
(Amendment) Act, 1959, a clear judicial interpretation. Subba Rao, J., as he then was, dealing with
the purpose which the word "issue" was intended to serve, after referring to Shri Niwas v. I.T.O.
((1956) 30 ITR 381 (All)) cited in the judgment under attack and a Bombay decision, observed at
page 108 :

The intention would be effectuated if the wider meaning is given to the expression 'issued'. The
dictionary meaning of the expression 'issued' takes in the entire process of sending notices as well as
service thereof. The said word used in Section 34(1) of the Act itself was interpreted by Courts to
mean 'served'.

3. In our view any other conclusion would lead to incongruous and unjust results. The legal position
being clear, this petition has to be dismissed and we according do so.

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