Case Law Details
Miss Indira Uppal Vs Union of India (Delhi High Court)
Statutory definition of relative u/s 2(g) of Maintenance and Welfare of Parents and Senior Citizens Act, 2007 cannot be imported under Section 2(41) and Section 56 of Income Tax Act, 1961 when both the Acts define the term differently.
Facts- Present writ petition has been filed seeking a direction that a ‘relative’ under Section 2(g) of the Maintenance and Welfare of Parents and Senior Citizens Act, 2007 [‘The Senior Citizens Act’] be treated at par with ‘relative’ under Section 2(41) and Section 56 of the Income Tax Act, 1961 [‘the IT Act’] for grant of exemption from income tax on gifts received.
Conclusion- This Court is of the opinion that it is clear from the object of both the Acts that the same expression ‘relative’ is not used in similar context. In fact, the term ‘relative’ being wholly context-specific, there is no reason to assume that the criteria used in defining it in one context will provide even a useful starting point in another context.
Consequently, a statutory definition in one context cannot be imported in another Act especially when the two Acts define the same term differently.
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