Court : Allahabad
Reported in : AIR1974All197
..... 'the word 'include' or 'shall be deemed to include' is very generally used in interpretation clause in order to change the meaning of words or phrases occurring in the body of the statute, or where it is intended that while the term defined shall retain its ordinary meaning its scope should be widened by specific enumeration of ..... enumerative and not exhaustive, and when it is so used, the words or phrases must be considered as comprehending not only such things as they signify according to their natural import, but also those things which the interpretation clause declares that they shall include. ..... board of revenue, 1957 all lj 817 where after interpreting section 29 of the limitation act it was held that the benefit of the exception contained in section 6 thereof could not be availed of in a suit under the u. ..... we are also inclined to lean in favour of an interpretation which has the effect of promoting a remedy and advancing the cause of ..... moreover, it is a well-settled principle of judicial interpretation that the words 'and include' and 'or include' are expressions of extension and not restrictive; they import ..... out by sri jag-dish swarup in his book 'legislation and interpretation' at page 170 (first edition). ..... it appears that judicial interpretation of section 341, without containing any reference to section 5 of the limitation act, could perhaps sometimes arrive at the conclusion that section 5 was not applicable to proceedings under the act; by specific mention of this section, .....
Tag this Judgment!Court : Allahabad
Reported in : AIR2000All205
..... is generally used in interpretation clauses in order to enlarge the meaning of word or phrases occurring in the body of statute and when it is so used those words or phrases must be construed as comprehending, not only such things, as they signify according to their natural import, but also those things which the interpretation clause declares that they shall ..... construed to mean that something which is not a tax on passengers should nevertheless be treated to be a tax on passengers such an interpretation would make the tax beyond the scope of entry 56 as per the ratio of the decision of the supreme court in state of madaras ..... to our mind a judgment sub-silento because a consideration of entry 56 list ii was logically involved in the interpretation of section 3(1) and explanation ii of the adhiniyam, but entry 56 was not noticed by the division bench.23. ..... provisions of the adhiniyam must be construed in a manner so as to be in consonance with entry 56, and if any provision in the adhiniyam has two interpretations the one which will make it inconsonance with entry 56 shall be preferred. ..... tax is really being levied not on the passengers put on the operator, and hence !t does not fall under explanation ii to section 3(1) as interpreted in the light of entry 56 to list ii of the seventh schedule.12. ..... must be construed in a manner so as to be in consonance with entry 56 and if any provision in the adhiniyam is capable of several interpretations, one which makes it in consonance with entry. .....
Tag this Judgment!Court : Allahabad
Reported in : [1983]53STC231(All)
..... the supreme court held that the word 'includes' is often used in interpretation clauses with an object to enlarge the meaning of the words or phrases occurring in the body ..... 1961 pat 242, it was held that the expression 'including' 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 such things as they signify according to their natural import, but also those things which the interpretation clause declares that they shall include. ..... so used, these 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. ..... here the word 'include' has been really read as 'means and includes' and i am in respectful agreement with the view of the patna high court as far as the interpretation of the notification is concerned but i do not find it possible to accept the argument of the learned counsel for the assessee that the entry in the notification under consideration should be read in the ..... the decision of the supreme court is an authority for the proposition that while interpreting a particular notification, the scheme of taxation followed earlier may be taken into ..... the word 'including' in the notification as 'and', no difficulty in interpreting the notification will arise. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All541
..... 165 'the word 'include' or 'shall be deemed to 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, or where it is intended that while the term defined should retain its ordinary meaning its scope ..... the fact that the act appears to apply to establishments which one would have thought there would be no intention to include within its scope, for the result of an interpretation clause is frequently to bring the most incongruous things within the operation of a statute.'10. ..... it is so used, these words or phrases must be considered as comprehending not only such things as they signify according to their natural import, but also those things which the interpretation clause declares that they shall include' .in bapu vithal v. ..... an interpretation clause does ..... urged by the learned counsel for the appellant in support of his first contention is that in view of the definition clause, the proper way to interpret the proviso is to substitute the words 'cross objection from a decree in a suit' for the word 'suit ..... ' now if the substitution method of interpretation is employed and the phrase 'an appeal from a decree in a suit' is substituted for the word 'suit' occurring in the clause, the clause will read thus:-- 'in an appeal from a decree in a suit for reduction or enhancement of maintenance and annuities or other sums payable periodically :-- according to the value of the subject-matter of the suit .....
Tag this Judgment!Court : Allahabad
Reported in : (2002)3UPLBEC2569
..... 216 it is stated that 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 the term must be under all circumstances, but rather as declaring what may be comprehended within the term where the ..... down as follows (paragraph 5 of the said air):'5.....................we do not think there could be any inflexible rule that the word 'include' should be read always as a word of extension without reference to the context............................though 'include' is generally used in interpretation clauses as a word of enlargement in some cases the context might suggest a different intention...................................... ..... 105, 106:'the word '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 such things as they signify according to their natural import, but also those things which the interpretation clause declares that they shall include.' 54. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1985)12ITD371(All.)
..... when it is so used, these 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 occurring in the body of the statute. ..... there are also clauses in this agreement to show that the assessee was bound to pitch tents, if so required, by the department on the payment of pitching and dismantling charges as given in the concerned schedule attached to it. ..... clause 4(c) of this agreement also stated that in the event of loss, the department concerned shall pay compensation to the assessee at the uniform rate of five times of the furniture including galvarized corrugated sheets (gc sheets). ..... clause 2 of its partnership deed, dated 18-7-1965, reads as under : 2. .....
Tag this Judgment!Court : Allahabad
Reported in : [2003]130STC202(All)
..... meaning but enlarges its meaning beyond it, what the interpretation clause declares. ..... of- (a) a tax on the sale or purchase of goods declared by the parliament by law to be of special importance in inter-state trade or commerce ; or (b) a tax on the sale or purchase of goods, being a tax of the nature referred to in sub-clause (b), sub-clause (c) or sub-clause (d) of clause (29a) of article 366, be subject to such restrictions and conditions in regard to the system of levy, rates and other incidents of the tax as parliament may by law specify.' 14. ..... : [1993]1scr340 , it was held : 'in support of his contention that the marginal note can be used as an aid to interpretation he invited our attention to a seven-judge bench decision of this court in bengal immunity company limited v. ..... [1955]2scr603 , wherein the court took help of the marginal note to interpret article 286 of the constitution of india for the purpose of finding out its ..... given case, the court may have to give narrower and in other cases wider interpretation for upholding its validity, of course, not over stressing to make what is invalid ..... under a brand name ; or (2) who exclusively supplies unmanufactured tobacco whether or not in a sealed container but not under a brand name ; shall not be deemed to be a tobacconist for the purposes of this clause ; (i) 'turnover of receipts' means the aggregate of the amounts of receipts of a tobacconist during a year in respect of the supply of tobacco by way of sale or otherwise ; 3. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1977All279
..... taj mahal hotel, air 1972 sc 168:--'the word 'includes' is often used in interpretation clauses in order to enlarge the meaning of the words or phrases occurring in the body of the statute ..... ' if these observations are applied to the interpretation of sub-clause (v) of clause (e), the excise commissioner must make rules both with respect to the days as well as the hours during which licensed premises may be kept or not kept open ..... but clause (e) of section 41 is not a definition clause and it is very doubtful whether this rule of interpretation can be applied to it ..... ' the observations of the supreme court relied on read thus: 'in this view, the meaning of the word 'and' in that clause must be held to have its ordinary conjunctive sense, the context in that clause also requiring not the opposite but its commonly understood sense, requiring parliament to prescribe both the circumstances and the classes of cases in which only consideration by the board can be dispensed with ..... the first question referred relates to the true interpretation and scope of section 41 (e) (v) of the act ..... what is the true interpretation and scope of section 41 (e) (v) of the u. p ..... since the language of the main part of clause (e) is wide enough to include the power to make rules fixing days on which the licensed premises may he kept closed and since such a power, according to the licensees themselves, is not contained in sub-clause (v) or in any of the other sub-clauses, it is not excluded from the main provision .....
Tag this Judgment!Court : Allahabad
Reported in : (1886)ILR8All552
..... show that this is the only manner in which the definition of 'rent' in the interpretation clause can be rendered intelligible and consistent with the use of the word throughout the remaining provisions ..... , so long as the law does not make the matter so clear as to place it beyond doubt, i shall not be willing to interpret the word 'rent' as used in the revenue and bent acts in any such way as would operate in defeasance of the rights of ..... the whole argument in favour of the contention really rests upon the exact interpretation of the word 'render'--a word which, in the english language, possesses many meanings, and which in one sense would undoubtedly include or imply ..... can possibly be construed as laying down a rule for the ' recovery of rent,' if services such as those in this case are understood as rent, i think i shall have shown that ' rendered ' must be understood as i have interpreted it, and that rent must not be understood to include such services.22. ..... exigencies of the present case require me to decide whether such services are 'rent' within the meaning of clause (2), section 3 of the rent act, or clause (4), section 3 of the land revenue act, the words employed in both the enactments in defining rent being ..... 'rendered' is used in this definition as applicable only to services, and that clause (c) of the proviso to section 8 of the act, which lays down that no tenant shall acquire a right of occupancy ' in land held by him in lieu of wages,' supports this interpretation.20. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1963All194
..... he had notice of it and, under section 3 of the transfer of property act (interpretation clause) he must be deemed to have notice of the tems of the agreement which he would have known from inquiry. ..... bantam contended that after this notification section 5(b) of that act became operative under this clause. 32. .....
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