Court : Mumbai
Reported in : 2008(3)ALLMR546; 2008(3)BomCR408; (2008)110BOMLR951
..... the notices in question (published in the bombay government gazette)l in the year 1956 and 1957 were expressly in respect of 'forest' (not 'lands'); it is submitted that after the insertion of section 34a (interpretation clause in chapter v by the bombay act 62 of 1948) - by which act the expression 'or land' were also expressly deleted in section 35(3), the clear intention of the state legislature was that lands had first to be declared ..... , the word 'include' is used in interpretation clauses in order to enlarge the meaning of words or phrases occuring in the body or the statute and when it is so used, these words or phrases must be construed as comprehending, not only such thing as they signify according to their natural import but also those things which the interpretation clause declares that they shall include. ..... mr.nariman then submitted that the interpretation clause (section 34a) defines 'forest' as including any land containing trees and shrubs, pasture lands and any other lands whatsoever which the state government may by notification in the official gazette declare to ..... pertinent to note that in the interpretation clause, the word 'forest' has ..... he submitted that the new interpretation clause was added by bombay amendment act 62 of ..... (i) addition of the'interpretation' clause section 34a (ii) deletion of the words 'waste lands' in section 35(2) and (iii) deletion of the words 'or land' in section 35(3) clearly show that the true intent of the legislature in maharashtra .....
Tag this Judgment!Court : Karnataka
Reported in : (1991)99CTR(Kar)269; ILR1991KAR3414; [1992]194ITR584(KAR); [1992]194ITR584(Karn)
..... . to quote craies on statute law, seventh edition, page 216 : 'another important rule with regard to the effect of an interpretation clause is, that an interpretation clause is not to be taken as substituting one set of words for another, or as strictly defining what the meaning of a term must be, under all circumstances, but rather as declaring what may be comprehended within the term where the circumstances ..... now, the appellant contends that the words 'unless there is anything repugnant' are much more emphatic than the words such as 'unless the subject or context otherwise requires', and that before the definition in the interpretation clause is rejected as repugnant to the subject or context, it must be clearly shown that if that is adopted, it will lead to absurd or anomalous results ..... . whether the same meaning, as has been given in the interpretation clause, should be given to the word wherever it occurs, will depend upon the context ..... . 250 to 253) : 'it is one of the settled canons of interpretation of statutes that if an interpretation clause gives a particular meaning to a word it does not follow as a matter of course that if that word is used more than once in the act it is on each occasion used in the same meaning .....
Tag this Judgment!Court : Allahabad
Reported in : (2009)222CTR(All)153; [2009]179TAXMAN73(All)
..... of officers. had the intention of parliament been to confer the power of issuing authorization or warrant upon all officers, who come within the purview of the interpretation clause of 'director' or 'director-general', it was not necessary to mention therein that where the director or the director-general or the chief cit ..... as under:it is well-settled principle of law that although the definition would govern the statute whenever that word is used in the body thereof, where the context makes the definition given in an interpretation clause inapplicable, a defined word may have to be given a meaning different from that contained in the interpretation clause.the court further observed that the provisions of the it act clearly envisage a hierarchy ..... of the matter, it would not be correct to contend that the expression as defined (sic) the interpretation clause would necessarily carry the same meaning (sic) out ..... positive enactment. it is also well settled that an interpretation clause, having regard to its limited ..... the act. the interpretation clause as contained in section 2 begins with ..... .90. an ..... the addl. director is not entitled to exercise the power of the director-general under that section.we are further of the view that the insertion of clause (cc) in section 116 of the 1961 act has no bearing on the interpretation of the expression 'director-general' appearing in section 132 which, as mentioned above, shall be governed by the definition of the said expression in section .....
Tag this Judgment!Court : Gujarat
Reported in : [1976]102ITR105(Guj)
..... , when there is nothing in the context or the subject-matter to the contrary, to be applied to some things to which it would not ordinarily be applicable, i look upon this portion of the interpretation clause as meaning neither more nor less than this, that the provisions contained in the act as to streets, whether new streets or old streets, shall, unless there be something in the subject-matter and the ..... and monton, where the court was concerned with the meaning of the term 'street' as used in section 127 of the public health act, 1875, and interpreted under section 4 thereof, observed as under : 'an interpretation clause of this kind is not meant to prevent the word receiving its ordinary popular and natural sense whenever that world be properly applicable; but to enable the word ..... judicial dictionary, 2nd edition, at page 945, we find the following observation dealing with the expression 'include' and it has been pointed out as under : ''include' is very generally used in interpretation clauses in order to enlarge the meaning of words or phrases occurring in the body of the statute; and when it is so used, these words or phrases must be construed as comprehending, not only ..... they should be read as applicable, and should be applied to those things to which they in their natural sense apply and which do not require any interpretation clause to bring them in; and in the natural and popular sense of the word 'street', or the words 'new street', i should certainly understand a .....
Tag this Judgment!Court : Mumbai
Reported in : 1992(1)BomCR568
..... is used those words and phrases must be construed as comprehending not only such thing as they signify according to their nature and import but also those things which the interpretation clause declares that they shall include such document which has positive effect of conveying the immoveable property as absolute owners. ..... definition of the words '`conveyance' as well as `instrument' are inclusive definitions and the word 'includes' is often used in interpretation clauses in order to enlarge the meaning of the words or phrases as occurring in the body of the statute. ..... is so used, those words and phrases must be construed as comprehending not only such things as they signify according to their nature and import but also those things which the interpretation clause declares that they shall include. ..... the word 'includes' is often used in interpretation clauses in order to enlarge the meaning of the words or phrases occuring in the body of ..... in view of the law laid down by the supreme court as regards the interpretation of word 'include', government pleader urged that inclusive definition of word conveyance in section 2(g) prior to the amendment act, ( ..... 'from this amended definition of word 'conveyance' it is clear that the legislature has by inserting sub-clause (iii) to clause (g) of section 2 covered every decree or final order of any civil court by which property whether moveable or immoveable, or any estate or interest in any property is transferred to, or vested in, any other person .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1965MP11; [1964]15STC841(MP)
..... the word 'requires' in the expression 'unless the context otherwise requires' no doubt connotes that the context must compel the reading of the word 'state' in a different sense than what is borne out by the interpretation clause (b), the word 'context' is not confined to the context of a particular article in which the word 'state' occurs, but means the context of whole of the constitution and what precedes or follows the article in which the word ' ..... '' a reference may also be made to the following statement in paragraph-208 of 'statutory construction' by crawford about the applicability of an interpretation clause inserted in a statute--'in the event that the definition found in the interpretation clause is at variance with the intention of the law makers as expressed in the plain language of the statute, that intention must prevail over the legislative definition. ..... .when the interpretation clause in a statute says that such and such an expression shall include so and so, a court in construing a statute is bound to give effect to the direction unless it can be shown that the context of the particular passage where the expression is used shows clearly that the meaning is not in this place to be given effect to, or unless there can be alleged some general reasons of weight why the interpretation clause is to be denied its application. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC1584; 2007(3)ALT1(SC); [2007]137CompCas63(SC); JT2007(5)SC201; 2007(3)KLT302(SC); 2007(3)MhLj434; 2007(5)SCALE366; (2007)6SCC236; 2007AIRSCW2325; 2007(3)AIRKarR406
..... parties appearing before us and on an analysis of the various provisions of the relevant statutes, two questions arise for our consideration which are:interpretation clause:[a] whether the rdb act applies to debts due to co- operative banks constituted under the mcs act, 1960; the mscs act, 2002 and the apcs act, 1964?constitutional clause:[b] whether the state legislature is competent to enact legislation in respect of co-operative societies incidentally transacting business of banking in the light of ..... of the interpretation clause plainly excludes the effect of a reference to banking company being construed as reference to a co-operative bank for three reasons: firstly, section 5 is an interpretation clause; secondly, substitution of 'co-operative bank' for 'banking company' in the definition in section 5(c) would result in an absurdity because then section 5(c) would read thus: 'co-operative bank' means any company, which transacts the business of banking in india; thirdly, section 56(c) does define 'co-operative bank' separately by expressly deleting/inserting clause (cci) in section ..... .67. none of the contentions of the learned counsel for the respondents supporting the judgments and orders of the high courts impugned before this court on the question of interpretation clause as well as the question of constitutional clause formulated hereinabove can be .....
Tag this Judgment!Court : Delhi
Reported in : 2002VAD(Delhi)353; 98(2002)DLT525; [2002]257ITR123(Delhi)
..... had the intention of the parliament been to confer the power of issuing authorization or warrant upon all the officers who come within the purview of the interpretation clause of the 'director' or the 'director general' , it was not necessary to mention therein that where the director or the director general or the chief commissioner o the commissioner or any such joint ..... would not be correct to contend that the expression as defined in the interpretation clause would necessarily carry the same meaning throughout the statute.80. ..... is also well settled that an interpretation clause, having regard to its limited operation, ..... law that although the definition would govern the statute whenever that word is used in the body thereof, but where the context makes the definition given in an interpretation clause inapplicable, a defined word may have to be given a meaning different from that contained in the interpretation clause.73. ..... the interpretation clause as contained in section 2 begins with the ..... interpretation clause ..... of any specified area or persons or classes of persons or incomes or classes of income or cases or classes of cases, shall be exercised or performed by a joint commissioner or a joint director, and, where any order is made under this clause, references in any other provision of this act, or in any rule made there under to the assessing officer shall be deemed to be references to such joint commissioner or joint director by whom the powers and functions are to be exercised or .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1979Raj148; 1979()WLN51
..... but where the context makes the definition given in the interpretation clause inapplicable, a defined word when used in the body of the statute may have to be given a meaning different from that contained in the interpretation clause, all definitions given in an interpretation clause are therefore normally enacted subject to the qualification -- 'unless there is anything repugnant in the subject or context' or 'unless the context otherwise requires' ..... however, it is incumbent on those who contend that the definition given in the interpretation clause does not apply to a particular section to show that the context in fact so requires.'23 ..... as observed by lord dunedin, : 'it is a novel and.........unheard of idea that an interpretation clause which might easily have been so expressed as to cover certain sections and not to cover others should be, when expressed in general terms, divided up by a sort of theory of applicana singula singulis, so as not to apply to sections where context suggest to ..... 113):-'when a word has been defined in the interpretation clause, prima facie that definition governs whenever that word is used in the body of the ..... in the event that the definition found in the interpretation clause is atvariance with the intention of the lawmakers as expressed in the plain language of the statute, that intention must prevail over the legislative ..... the two can be harmonized, there can be no objection to allowing the interpretation clause to control the language defined. .....
Tag this Judgment!Court : Chennai
Reported in : [1984]56STC237(Mad)
..... to quote craies on statute law, seventh edition, page 216 : 'another important rule with regard to the effect of an interpretation clause is, that an interpretation clause is not to be taken as substituting one set of words for another, or as strictly defining what the meaning of a terms must be, under all circumstances, but rather as declaring what may be comprehended with the ..... contends that the words 'unless there is anything repugnant' are much more emphatic than words such as 'unless the subject or context otherwise requires', and that before the definition in the interpretation clause is rejected as repugnant to the subject or context it must be clearly shown that if that is adopted, it will lead to absurd or anomalous results. ..... whether the same meaning, as has been given in the interpretation clause, should be given to the word wherever it occurs, will ..... if, therefore, an interpretation clause gives an extended meaning to a word, it does not follow as a matter of course that, if that word is used more than once in the act, it is on each occasion used in the extended meaning, and it may be always a matter for argument whether or not the interpretation clause is to apply to the word as used in the particular clause of the act, ..... it is one of the settled canons of interpretation of statutes that if an interpretation clause gives a particular meaning to a word it does not follow as a matter of course that if that word is used more than once in the act it is on each occasion used .....
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