H. H. Maharaj Rana Hemant Singhji, Dholpur v. Commissioner Of Income-Tax, Rajasthan

H. H. MAHARAJ RANA HEMANT SINGHJI, DHOLPUR COMMISSIONER OF INCOME-TAX, RAJASTHA..N February 11, 1976 [A. C. GUPTA AND JASWANT SINGH, JJ.] lnconze Tax Act (11 of 1922), s. 2(4A)(ii)-:-'Personal efjects',_~:h_at are. Section 2(4A) (ii), Income Tax Act, 1922, provides that 'perSOnal effects, that is to say. movable property (including wearing apparel, jewellery, and [urniture) held for personal use by the assessee or any member of his family dependent on him: shall not be included in the 'capital assets' of th~ assessee •. · The context in which the expression 'personal effects' oCcurs and the enumeration of articles like wearing apparel, jewellery an4 furniture, -show that only those articles are to be included as peisonal effects which are intimately and comm0nly used by the assessee. The dictionary meaning of the expression is also the same. Therefore, 'personal effects' mean those items ·which are normally. commonly or ordinarily intended for personal use and not items \\'hich are capable of being intended for personal use. [425E-426F-427CD] Where the assessee was in passession of a large number of gold sovereigns, silver rupee coins and silver bars, which were used at the time of the puja of deities on special reli~ious festivals or rituals. they could J!Ot be deemed to be ·effects• meant for personal use. Tuey are capital assets and not personal effects and so, when sold, could not be excluded while computing the capital gains liable to capital gains tax unde.r s. 12B, Income Tax Ac4 1922. [427F] G. S. Poddar v. The Commissioner of Wealth Tax, Bon1baf City, II, I.L.R. 11965) Born. 1062, approved. CML APPELLATE JURISDICTION : Civil Appeal No. 779 of 1971. Appeal by special leave from the judgment and order dated the 2nd December, 1969 of the Rajasthan High Court in I.T.R. No. 5 of 1966. S. T. Desai, Rameshwar Nath, for the appellant. B. B. Ahuja and S. P. Nayar, for the respondent. . The Judgment _of the Court was deliver.::d·bY· -·JASWANT SINGH, J.-This appeal by special J~ve is directed against the judgment dated Dec~mber 2,, 1969 of the High Court of Rajasthan. Briefly stated the facts giving rise to this appeal are : Maharaja Shri Udebhan Singhji of Dholpur died issueless on October 22, 1954. On the day following his demise all the movable valuables possessed by him were taken over and sealed by the Government of Rajasthan because of the dispute regarding succession to the gaddi. On Decem-ber 13, 1956 Maharaja Shri Hemant Singhji, the appellant herein, who was then a minor, was recognised by the Government of India as successor of the forriler Maharaja and the aforeSaid assets which inter alia consisted of 4,825 gold sovereign, 7 ,90,440 old silver rupee coins and silver bars weighing. 2,54,174 totals were released by the Rajasthan Government and handed over to Rajmata in her capacity MERA WaT get fageit, ataqe |aaTA (H. H. Maharaja Rana Hemant Singh Ji; Dholpur The Commissioner of Income-tax, Rajasthan)3(17 raed, 1976) (Fate Yo ato Tet ake meat fag) afeeat geen dam Gaz,1922 (1922 @ 11)—at(4-8) ate 12a —asitre ore ae & rae Gaile anferri— atbeardtaiataettet at ostaren mr acaiqal fame (wee fear atat—aritardt aaa), aidtatH fara aiea six ag2at aratfir at anfeaat fastt dieracagt SF sreaT eer(440)# aetter Cal aeitaet arferat vet Z fata oz ae 12-21& aeta ositra art ae ria feat at aE g— faitAPTAewet afreafet$ weit aa Cat aeamet Fatafe aritaratHAT AraTTUTAaarttet salarswe: waded SAT aeqd A wes Treataraeaaat F—afer saatt a aat wg stat at cafea oatanfetatat, + fie fast dteraca ake cafe F are 12-3& aelte waite aa ee SF Nae at HTTwa Mage F Aetra Ht Aer gs at vast aner qeraa TYT WHIT ATH TIF ga F A at1 sre ae fFwererst at aq fretart at we A, cafae sacrfirerd ¥ arW fear at aera oa seuss ar Faa eat, at ATHT Uw era aeqd waar at ais A wife saufeeryATT A| AT 1957-58FA AA AH F Yara a zaaegat ar fasa ae fearwatt ag acta awe fe eeoarfaaavél feat aarti gafere efesaa seen fet daz, 1922 at .art fagst qo MiaHt AMAT [Alo AAaHT fag]457are, 12atmatt st Titra afaaratt Tt et ag aarat aTanat ar1 freq aae fram 4 gH at F. far Te aT[a]garter fee at ait aegat & eo FH avar. ate AfaarAy aymat & & se states aat far1 adtarit ar Heat Ae ATfa sm aegu fast soate ® fae wat ve at acife saa TAMweraedt gat att wea arias verat ate wentFH aay aTgrat at) adteredf at ag acti adh art we 1 geht WTAFTfaa® face atta afercr ® amet at we farg aet Aowe ment th1 See area A afrner aret fafeve fee TTsrt ot fare fear ar faa ag gor vat at fe sar aaaaeat ite ofefeafaat at cart FH waa ee aet we arfecat araa(4-u) % wateata art oft ate ca wae are 12at % meatqoima ara ee a warfea at ar andl at| sea arate 4Za OT HTGat aareere wT A fear ate ae afafratiedfeat fe ‘fast dived’ at % faq ae ares gf fF aeqatelarger wemart eater A at mrearainat, ata FH VTmit aitat oF tat aeqd adl & fre He A AH AAT ATae, am at saat vate arias wo F fear oar gt1 eaada Fee at uses Tea ars H AMT AAT TATT-Ga at att at aie gad aay fee at ot satafaart FWIVST 136 F aeta fata sara Hex geaaT waraTay FA maTat1 atte aritt HW By,: atafrattea—— ‘fast saat” afaecfac, tt feafafrarat arr 2(40) ® ave (ii) F arg & afa wecagT g1 fraaed a ae ofaerfer arg 2, afe cargan saat ara FT STCal saa ag afar dat 2 fe Haar a trae’ fafsacna eT afaa’ art at ands at fe fratfedt & oafeaca a arara cadtai1 zat medi A, dieser aie fratfat#8 ofaaat 8 atagelafea aca farart dat cfaa feat arat arfer free fewe ‘fast Arraeq’ at ate fear at ae1 (TT 7) qaqa F aca, arya wie HAtae a a, aT fe fast AsaET(raat Shaca) Hr fears F ara Farecat F BT A ata | ag ata [1977] 1 Seo fo To gat gfe faarrresa at area cfemra Hae Ot aegat atweiface Ft aT at ait fe fratfedt arer dafere ea BF atararnacat saat F ars arat #1 (4x1 8). srattaiet at ws maar atat, a a} wevat at one, fastwateat% faq afata daar & wr a a aad ar asefetait aah % fare a at, frak at a ag afaaat wat @ fe a ae at Afeat Fa agr aaa Fa A faeWATT Te, AAT MVE sae st geet FR fer agrredt at gar% faq aa dart & ale F maacse saraar ¥ fac TTTeT free oa at, fast soit & fae afadte atta* ea a afafer aval fear at anat 21 a awa & fe gaatTat aera at aie FX agar gaan aq eal-eaarat at TAT* faq feat oat at, fer ae ate awa # wel atatCa& fae warfe grat at fast saat ar arr FB feat at amar 21 war amare oferta & wa erm feat 8, afe gat # gftaattratfeat & arr gaat areas aaeit omit, at qataa acgat atafeart gah deere arr faved dat at a fear aTat| aa:gaat aeqe dsitna arfeaat ft, + fe ‘fast diraed’ aieeeTHK AAT Bt TAT HU F se agafsa adt feat at warZt. (FT 13 Att 18)_ wefan frroty [1970]77 WrSo ao HIXo505:|UA RC NAIM, TATA TATA Heradal arerHoat (The Commissioner of Wealth Tax, Gujarat:--Vs. Arundhati Balkrishan).a4AT .. aeefae frataSe[1965]Bho Ueto Wo 1965 ais 1062:-ooSto Uo WE FATT UA AL. WIT, Aras (G.S. PoddarVs..The Commissioner ofWealth Tax, Bombay City-II);-'TS A as the adoptive mother and guardian 0£ the appellant on March 24, 1957. During the financial year 1957-58, the aforesaid sovereigns, silver coins and silver bars wete sold at the suggestion of the Govern-ment of India for a net consideration of Rs. 20,78,257. Overruling the contentions raised on behalf of the appeUant to the effect that as there was no voluntary sale chargeable to capital gains tax under section 12B of the Indian Income Tax Act, 1922, hereinafter referred B to as 'the Act',, and the aforesaid items did not constitute 'capital assets' as contemplated by section 2 ( 4A) of the Act but fell within the purview of the exception carved out by clause (ii) thereof and as such were to be excluded in computing the gains because they were held for personal use by the assessee and the members of his family as was evident from the fact that they were used for the purpose of c Maha Lakshmi Puja and other religious festivals and rituals in the family, and taking into account the market value of the assets as on January 1, 1954, the Income Tax Officer, Bharatpur, worked out capital gains at Rs. 3,44,,303. Dissatisfied with this order, the appel-lant took the matter in appeal to the Appellate Assistant Commissioner but remained unsuccessful. A further appeal to the Income Tax Appe_llate Tribunal was taken by the appellant but the same also proved abortive as the Tribunal was of the view that the expression D "'personal effects" meant such items of movable property as were necessary adjuncts to an individual's. own personality and the nature of sale befug voluntary or otherwise was irrelevant for the purpose of section 12B in.view of the decision of this Court in James Anderson v. Commissioner of Income Tax, Bombay City(!). The Tribunal, how-ever, referred the following question of law at the instance of the ap-pellant to the High Court of Rajasthan at Jodhput under section 66( I) E of the Act: "Whether on the facts and in the circumstances of the case the assets sold were capital assets within the mea)).~ ing of section 2( 4A) ch~geable to capital gains tax under section 12B of the Income-tax Act, 1922." F By its order da.te<;I Decembe.r 2, 1969,, the High Court answered the question in the affirmative holding that in order that an article should constitute ·a part of personal effects, it is necessary that the article must be associate.ct. with the person of the JlPSSC~sor. and that the aforesaid . items . consisting of gold sovereigns, silver . rupees and sjlver barS could not· be deell,led to ·fall within the exceptit>tn::arved out by clause (ii) of s'ection, 2(4A•)· of die Act merely because they G were placed before Goddess Lakshmi while performing Prija, The appellant thereu~n made, an appiicatiqn, to. the High Court qf ):lajas-thrui' for a cettifica~ of::Jitness , which was. iefu&ed.. . T\ieteafter, the apjien;pit _aPP,J!,e~. 10: tlii~. t»urr: tOi: s~cl;il leave iii)der Article '131i of ilie Constitu!lqn \Vhicll was granteq on May 6, 1971. ·. •. A~~aring in support of th"~ ap~, Mr. Des~i has vcliernently contbH4ed that.the questibn i!s tt> whether an iteth ·bf mo:vable prt>-H perty· held for ·petsdnaHtise is a part Of r:_rsonal e~t~. of- an assessee shotlltt .!AA <le\enbine<! ·not in· a · but accorol»g t& the : ·c· 1) llX<!,, 'ti<- !:i.Y •3' '·"13 .•.•.•,,,. . . ~·; .. ;- . . . : .·· . " . ' •... . . '· . . ',-·; i , ~!7?..,~·~·~·~.t.-' ;.-~. I \~· : ;.;·;,.'."f:::,,-· ._., '.,.':'.', • -----· ordinary ideas,. habits, customs and notions of the class of society to whicll the assessee belongs or according to the well established habits, customs and traditions of his family. He has in support of his con-tention reforred us to a decision in Commissioner of Wealth-tax Gujarat v. Arundhali Balkrishna('). He has further urged that in construing section 2(4A) of the Act it must be borne in mind that the Legislature intended to lay emphasis on the nature of the use of the article rather than 9n the person of the assessee. fafan nate aferetfcat: 1971-38fafae weiter AEA fafae weiter AEA weiter AEA AEA 7.79. 1966 % wane fem deat 5 A UMM Bea AAT arde@ 2 fearax,, 1969 aa facec aie wiea. H fees fase~Sat qHt By 7s waea | araraa ar faate earatfasfs sear fag a featrarantertta setaed fag—- .qe ala wUaear geq-araraa # arte 2fearay,1969 ate frig % fare fare saa wat et as el 2. wat A, fer qeat F ara Te ae atta vara gz2aa¢ fe wage * wert ot sara fae a aa22 Waqat, 1954 at, freqars at we AY1 saat acy F oearaadlara fer sath wot A foal at aera sae aequal oeUCM ATH FT Ty gra F aw fear ate area Hr foray, waifwat Fsaefsare al araa faare at 1 13fearay,1956at wererarattgaea faasth at, at fe ga uma A adrarat.# ot TT Sa AAT AMTTATAT, AT AHgra Aayaqari & safasia F SIA Areaaral Ty wie gated rfeaar,fara fe wey ael FH aa 4925 anwar (aes aatT), 790440 get wat FH eget H fash ate 254174 aa agaat ait atos A, Urea aware are fader axaeak se!UTA BT TAH MET HAaret ara we alas at ary* ST AF 24 wT, 1957 Bt ait fear maT aT1 1957-58 aIafar-ad % ater qatar aafipat, ath faak vite ata at oeART THR F FATT TL 20,78,257 wad F qe slaw aaa zt ag off1 adtaett at ate & gare aw ca greg Ht attaBT medareowttzu, fe efteaq gaa daadaz,i922,fae gee cee oar afaftaa’ sar wat 8, ay are 12dt &mate qsitra aaa & gfe gant caewart fara’ adl fear aaaT aR galled ae ofeftam st are2( 47) srt aa qaeaTa“qatra aifeaat” (freq aaa) afer adh aedt ot ate asa aTae at wife A art at feast weuat gah que(ii)are at mefo ate cafae se aet s[amar] aA[ F][ aTafsa]feat arat ar aaife ¢ faraifett are ate gera ® aaedi srefast soar & fare aren ¥t we off dar fe sa aeq @ year 2fe Saar wit weed gat gar wer aries vorat ate deere% watat % far geeq a fear arat ar, we1 wATG, 1954et aarfeaa aifeaat % arareaea Ft eat F waa gu, aTHzatrardy, wage F gsitta ara st TMA3, 44,303 ETT aT ATea arem & adtearer gat adrard? F aa a ada FaeanaoaamF ane Agfear, fea ae sae want TTImia F aera aaat atta afsecr F ane ata at,freg ag at cane wh, aife afar. at ag chest at fe“frst atsraen” meat & site gene at Tet az afasa F ot fefeet cafe & oot aafaaca % fae araee er HaHa et Aixafe far at seft caeoot at aaa at wadt 2 caer oafava H sire qusear TATA aerHe aaa, Aeas wae! aa AMAa ea arreaa % faferrr st cart F cat se art raat HMaat A ae HH at agar @1 Pera. afiracor F fay qeaeelt ak se! frrafatad sea, attarét at sriar ox, afeafrrr at aren 66(1)% add, stage feat caesar gee rareat fad fra fe“FIT st We F Teal ate afefeafaat areat Ftwatmaeaia ge, at aferatCat Usttrt arferat ay we at at ot fea ara spn 2(4e) faq az,®Lo22 at are 12a sell qoitra are He a was ay 1”3. atte2 fearay,1969 aT wat wea ar seqTRA a TET BT TAT aHTTTCNH wT A feat wie ag affatfea frat fe safe fe ate ag ‘fait dteraea’ (qdaer Thea )med et, ae was ¢ fe sa seg aT araBah HeTETT aafia* aa gat afer aie gate at dfs vate, aiterat a aie at ost F er FH At safe sae at F ag agATT ST aaaT aT fe s afafrae at arm 2(40) Fave (ii)ara fraifer aaa} genta Saat ze aren ant # aitwe Gat fromfet wet wag sent edb R, amet var oar aryRe te atta4 Uaeseq ararag A ahaa. sarafeq at & fae ater frat, feg ot antec at fear aaqrqatad % faqattadt ga araraa + dire & oraaa F aq feo 136 ate agF ade aaar 6 fatty WE,1971 @ Aqe He faa za|4, atta& amet F arfat ay are oft Bare F aaaae att atgt fe ae sea fe am cam aft at aEAa, ot fret seat % far arent at we sh, fat fraift atfast dttaeq’ at ant 2, afafeas oat F aaerfea Tet frataTatten, afer ag se arayfre at & ararer fran’, adi,Seat ait sfeeeramt & aqerx feat ovat arfaw free fefaifat ar aria ¢ waar tar frat oa gfeaz Wadi, Steataol get amet ate & aria 7 gar eat ga aT aTaR,.UATTTA AeA aeRET! aT aaa st wie fearat z1‘77 BTRo Bo Ao505. Mr. B. B. Ahuja appearing for the Revenue has, on the other hand, urged that the inte_rpretation sought to be placed on behalf of the assesse~ on the expression "personal effects" is not correct and while detennining whether the effects are personal it is essential to see whether they are meant for the personal use of the assessee. We have given our earnest consideration to the submissions, of learned counsel for the parties. For a proper decision of the point in question, it is necessary to refer to section 2 ( 4A) of the Act, the relevant po;:tion whereof ruus thus : "2(4A). 'Capital asset' means property of any kind held by an assessee,, whether or not connected _with his busi-ness, profession or v0<;ation, but does not include- (ii) personal effects, that is to say, movable property (including wearing apparel, jewellery, and furniture) held for personal use by the assessee or any member of his family dependent on him;" The expression "personal use" occurring in clause (ii) of the above quoted provision is very significant. A close scrutiny of the context in which the expression occurs shows that only those effects can legitimately be said to be personal which pertain to the assessee's person. In other words. an intimate connection between the effects and the person of the assessee must be shown to exist to render them ''personal eff1~ts''. The enumeration of articles like wearing apparel, Jewellery, and furniture mentioned by way of illustrations in the above quoted de-finition of "personal effects" also shows that the Legislature intended only those articles to be included in the definition which were inti-mately and commonly used by the assessee. The meaning assigned to the expression "personal effects" in various dictionaries also lends support ·to this view. In the Unab-ridged Edition of the Random House Dictionary of the English Langu-age at page 1075, the expression is given the following meaning :- "Personal effects, privately owned articles consisting chiefly of clothing, toilet items etc. for intimate use by an individual". (I) 77 I.T.R. 505. A In Black's Law Dictionary, Fourth Edition at Page 1301, the expression is assigned the following meaning : "Personal effects. Articles associated with person, as property having more or less intimate relation to person of possessor;" B In Cyclopedic Law Dictionary, Third Edition, at page 832, the expression "personal effects" withont qualifying words is interpreted to include generally such tangible property as is worn or carried about the person. In 'Words and Phrases' (Permanent Edition), Volume 32 at page 277 it is stated that the words "personal effects" when used without qualification,, generally include such tangible property as is worn or c carried about the person, or to designate articles associated with the person. At another place at the same page, it is stated that the words "personal effects" are used t9 designate articles assocfated with person, as property havin~ more or less intimate relation to person of possessor or such tangible property as attends the person. Bearing in mind the aforesaid meaning assigned to the expression D in various dictionaries and cases the silver ]Jars or bullion can by no stretch of imagination be deemed to be "effects" meant for personal use, Even the sovereigns and the silver coins which are alleged to have been customarily brought out of the iron safes and boxes on two special occasions namely, the Ashtmi Day of 'Sharadh Pakh' for Maha Lakshmi Puja and for worship on the occasion of Diwali festival can-not also be designated as effects meant for persona! use. They may E have been used for puja of the deities as a matter of pride or orna-mentation but it is difficult to understand how such user can be charac-terised as personal use. As rightly observed by the Income Tax authorities if sanctity of puja were considered so essential by the asses-see, the aforesaid articles would not have been delivered by this guardian to the Banks for sale. saat ae at ata 2 2 fe afafros a are 2( 40) araataarawa ana, sa ald at era A waar arian fH fauaavet FTaaa ag a fe aeg & wear At safe oe aa feat oy, 7fe fratfedt & froth afaaca oz ff ato5.Ato aaa BEM aire, A Te ae actar frat state ats. fH fratfat a afat at a an a aret“ot daa” afaorfat ar Ht at ama st alfa at TE Zae wat wa 2a Te BT aeFe TTfaa fast diet 3 se art ot era,Bar rae efaot 3 faatfet ® fast seater % fre arate 3_ axg. gaa Taare % faery sreaat FT ATA at Te celtafaeearayasfafrrr farare at are frat 2( 2 40)1 seama Fafa faoa free % Ho agt was fates gft gare“o( St 4m) arate aeitra ahead atfer’ & ae & aefratfedt vas ara array, artes afar feetseagte2 arated at ara a, feeg saa santa freafafad (i) date draer watq tet ste aeefer -2) a fratfedt a ga oe afar vat Fert 7. “ft saatr” afaeafas, Wt fe sa uga saat Fave (ii) ¥ arg %, wfa meat g 1 fra det F ae ufaoatea& fe Raa ag diaaen fafirrcna et & fat art ot aah ¢ot fe fraifat # aafeaca & wera wadt agat wedi 4,aaaer Wit fraifadt ® afaca & dre weaiafes ware freesdat efaat feat arat arfeg, frat fe we ‘fait Stora’ aara feat ST atl| 8. TeF Fea, aTAST aie aifae &, ot fF fiatwhaet #t sae gga oforer F sarge} ey H ate Fwaters aegat et wrraT & ft ae afer dat & fe frequenaT ater ofeaeT H tae Cet aeget at wala ak at ar atfe fratfedt art aafraa BT a Ta wearenan wT ® ars 9. fates meeatat F “fast twee” afterfer at otmea fear war 2, gat at ea afiestor at amit raat 2| ueaon fewrrt ais fe erfem dae & wifes demet % gue1075 9% ea afwoafea at freafeficr at fear natafast retry, afar ere cata agefeet oofet & afta omit e facay.10. ata oe at feemrd, agt deren, ® ges 1397 Ttee atreafer at freafafad at fear wat a—i a“Psit area, cafes & at arag det aegu atate & wr a at ate ot pear cat art onfig } ages% ara feet a feet er a ative were cadt a)” We “frat11. staged” aftorfer aerate at fered, at at TAT fator TeReT F welt ® a3. frat g30 aqqe wera aT ot foot fe ate oat eaqa. cenar 8 at gue 12. Fea WS BT (Tau Ustwt),as 32 F guy277 WWE Het Tatst fe “fast Phracq” ufseafeg atwart sa feegt fasieot& feat aravaex a fray aTaTort2, at tat ad acai. it anit & ot fe fet aga ero Tetarat @t at et are wat ott gt wear eae gate aeaegat at afafes eet H amar @ ot fet af& arewere et | Uw eT eat Te vat yes Te aE aT aM a fe“frat tomer” weal ar sar det agai at afafia ah & fare fot oat & ott fret afar B ara Get aft FSTaeag ai at fe feet a fret eo H perrart afar 3, alae= art ais ara wadt at waat tet at aie att vaafer Ht ofcaatsaat F arg oat at. 13. fata weeeeT gar aTaal Hea afeeatad FT oTcates mi fear var 8, 38 ome H wat ge aie A OE saTarat, #8 at wera a oe, fast sett & fae afas AteaeT= eq Hoag waa oT aed Foaafeat aie atel & feast FTsai, fam art Hoag afewfear war @ fe a ag at Aeat F& aur aaal HOS at fate gaat Tt a TE TAFT aa> faq aeraedt aT gat & far aa dare % Alert F WAALax aaraat & fae Terre F aaare fears ore 4, fact sear|= fro ofan dae & wT a afafza vet fear oT aHAT ZI2} qqat 2 fe saat wate emt At gfe F waa TAHT Eg _saeagarsit #t gat & fae fear siat &, fag we at wae A;adi art & fe var GR grate at Pot aaah ar ae Fefeat at aaa &| sat fe ATTHT oifrarfeat A wat are FRAT3, af gat at gitaar fratfedt % gre saat wrawry wnat are,ay ites sega ar fears Ga eteare, forward, 44 FT 14. oa Bt afefan, 1957 Bt are 5( 1) (vill) at ATaT, a fr mega afafran at are 4u(ii) # a we “Ft ateaea”qdaa caaea afeatad at ghee 3 aa aha eT aarat 3, Weare SIT HT ATTA BU HF at were zi 4s (4) arenes (1) % gaara & mite tet ge, “gedt fraifedt art Preafafar oferta erat aa ataia aét arr site tet anfeael at fralfadt F ye at F zee aie wer aed Tt fraifed F fot ar ate dart feast go araat aren [rato waaet fag]465 F The language of section 5(l)(viii) of the Wealth Tax Act, 1957 which is pari materia with the definition of the expression "personal effects" as given in section 2 ( 4 A) (ii) of the Act is also helpful in cons-truina the latter provision. That provision runs as follows :- "5. (!) Subject to the provisions of sub-section (1-A), wealth-tax shall not be p_ayable by an assessee in respect of G the following assets, and such assets shall not be included in the net wealth of the assessee. · (viii) furniture, household utensils, wearing apparel, provisions and other articles intended for the personal or household use of the assessee butl not including jewellery;" H In G. S. Poddar v. The Commissioner of Wealth Tax, Bombay City-11([1]) where the assessee at the time of his appointment in the year (1) J.L.R. [1965] Born. 1062. 1945 as a Justice oi the Peace was presented with two gold cas-A kets, ;i go.ld tray,, two gold glasses, a gold cup, saucer and spoons, and photo frames as souvenirs by the dealers and brokers in cloth with wliooe business he was connected and he kept these articles in a glass ~how case for display in his drawing room and in assessment year 1959-60 daimed exemption in respect of these articles under the above quoted provision i.e. under section 5(l)(viii) of the Wealth Tax Act, 1957, it was held that merely because the gold ca_skcts were B kept in tht: show case did not make them part of the furniture and the rest of tht• articles could not be considered to be household utensils as that expression did not embrace within its sweep gold articles meant for ornamental use for special occasions but meant household articles which were normally, ordinarily, and _commonly so used. It was further held in this case that the use as a decoration in the drawing room which is only calculated to give a pride of possession is not con-C templated by the exemption and that the personal use which is con-templated by the exemption is the use of like nature as the use of other items mentioned in the clause, namely, furniture, household utensils, wearing apparel and provisions. It was further held in that case that the expression "intended for personal or household use" did not mean capable of being intended for personal or household use. It meant normally, commonly, or ordinarily intended D for personal or household use. This in our opinion is the true con-cept of the expression "personal use". It ir. also significant that no exemption on behalf of the assessee was claimed in respect of the aforesaid effects under the aforesaid pro-vision of th(' Wealth-Tax Act. The decision of this Court in Commissioner of Wealth Tax, Guja-rat v. Arundhati Balkrishna (supra) on which strong reliance has been placed by Mr. Desai is of no assistance to the appellant as the point now sought to be agitated before us was never canvassed or considered in that case. We are, therefore,, of the considered view that the aforesaid articles were capital assets and not personal effects as contended on behalf of F the assessee-appe!lant and as such could not be exduded while comput-ing the gaim. For the foregoing reasons, we do not find any merit in this appeal which is hereby dismissed with costs. V.P.S. Appeal dismissed. Tarun Mehra 15. 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