Law: Wealth Tax Act, (XV of 1963)

Section: 35

(a) Wealth Tax Act (XV of 1963)--- ----S.35--Rectification of mistake---Scope. At any time within four years from the date of any order passed by him, or it, the Commissioner, the Wealth Tax Officer, the Appellate Additional Commissioner or the Appellate Tribunal may, on his, or its, own motion rectify .any mistake apparent from the record and shall, within a. like period, rectify any such mistake which has been brought to the notice of the Wealth Tax Officer, the Commissioner, the Appellate Additional Commissioner or the Appellate 'Tribunal, as the case may be, by an assessee. Provided that no such rectification shall be made which has the effect of enhancing the assessment unless the assessee has been given a reasonable opportunity of being heard in the matter. (b) Administration of justice--- ----Courts would be deemed to have inherent jurisdiction in the interest of orderly dispensation of justice in a case for which there is no provision in law for a conceivable eventuality. (c) Wealth Tax Act (XV of 1963)---S. 35---Rectification of mistake---Scope---Provisions of S.35, Wealth Tax Act, 1963 gives jurisdiction for rectification of mistakes by exercising suo motu power by the Authority, who has passed the order or for rectification of such mistake brought to the notice of the said Authority by an assessee. (d) Interpretation of statutes-- ---Maxim: "Expressio unius est exclusio alterius"---When a statute mentions one or more things of a particular class, it may be regarded as silently excluding other things of the same class or similar classes not expressly mentioned---Such rule is not absolute in its application, however, while construing a statute the construction which is most agreeable to justice or reasons is to he preferred. (e) Interpretation of statutes--- ----Enabling provision---Effect---General rule with regard to the effect of an enabling provision is expressed in -maxim "expressio unius est exclusio alterius"---Express provision shuts the door to further implication---If there be anyone rule of law clearer than other, it is the rule that when the Legislature has expressly prescribed one or more particular modes of dealing with matter, such…

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