Court : Allahabad
Reported in : [1994(68)FLR95]; (1994)IILLJ1030All
..... it has to be noticed that certain expressions are defined in the interpretation clause merely ex-abundanticautela, for the sake of precaution, so that the actual meaning to be conveyed, may not escape the notice of those called upon to interpret it.8. ..... keeping the aforesaid principles of interpretation in mind which has been made explicit to connote that the workman means any person employed in an industry being skilled or unskilled manual, supervisory, technical or clerical, it has to be ascertained as to whether the nature of duties to be performed by respondent no. ..... to put it differently, where it has intended to exhaust the signification of the word sought to be interpreted, the word 'mean' is used. ..... in other words, the legislature takes precaution by providing the definition of a particular word in the definition clause of the section, so that the same meaning may be applied wherever the expression is used. ..... the legislative wants to exhaust the signification of the terms defined and it is substantively the hard and fast definition and no other meaning can be assigned to the expression than what has been indicated in the definition clause by the legislature, (see central inland transport corporation ltd. v. ..... ' the definition is extensive and exhaustive in nature and very often in the definition both the expressions 'mean' and 'includes' are; employed, and there it becomes slightly difficult to ascertain the meaning to be conveyed to the definition clause. .....
Tag this Judgment!Court : Allahabad
Reported in : [2001]124STC33(All)
..... they closely resemble interpretation clauses, and their paramount purpose is to remove doubt as to the meaning of existing law, or to correct a construction considered erroneous by the legislature.'14. ..... upon the issue of any such notification omitting or restoring any entry, the said schedule shall, subject to the provisions of sub-section (2), be deemed to be amended accordingly ;(e) on the turnover in respect of goods, other than those referred to in clauses (a), (b), (c) and (d), at the point of sale by the manufacturer or importer at the rate of eight per cent :provided that the state government may, from time to time by notification, modify the rate or point of tax on the turnover in respect ..... by notification declare at the rate of twenty per cent or at such rate not exceeding twenty-six per cent, as the state government may, by notification declare :provided that no tax shall be levied on any goods under this clause if tax is payable on purchase or sale of such goods, under any other uttar pradesh act for the time being in force. ..... singh's principles of statutory interpretation (sixth edn. ..... in francis bennion's statutory interpretation (second edn. ..... the usual reasons for passing a declaratory act is to set aside what parliament deems to have been a judicial error, whether in the statement of the common law or in the interpretation of statutes. .....
Tag this Judgment!Court : Allahabad
Reported in : [2008]296ITR616(All)
..... same principle would be applicable in the present case also while interpreting clause (iv) of sub-section (2) of section 17 of the act ..... standing counsel submitted that the amount of reimbursement provided to the respondent-assessee by his employer would clearly fall within the provisions of clause (iv) of sub-section (2) of section 17 of the act and, therefore, be treated as perquisite for the purposes of salary. ..... thus, it would also not qualify under sub-clause (a) of sub-section (2) of section 17 of the act as it cannot be considered as a amenity or benefit granted by the employer ..... from the perusal of the aforesaid clause, it appears that in order to qualify the amount to be a perquisite, it is necessary that the employer should have directly paid the amount to another person to discharge the obligation of the ..... sub-clause (v) of the definition of 'perquisite' in clause (b) of explanation 2 to sub-section (5) also refers to cash payment but that too is not to the employee, though undoubtedly for his ..... , in sub-clause (iv) of the definition of 'perquisite' in clause (b) of explanation 2 to sub-section ..... the amount is paid by the employer towards reimbursement of the expenditure incurred by the assessee it would not fall under the aforesaid clause. ..... clause (iv) of sub-section (2) of section 17 of the act which is to the following effect is included in the word 'perquisite'.any sum paid by the employer in respect of any obligation which, but for such payment, would have been payable .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All56; 1956CriLJ13
..... decisions of courts under clause (5) of article 22 will be of much assistance in interpreting clause (1) of article ..... prevent the state from making any law, in so far as such law imposes reasonable restrictions on the exercise of the right conferred by the said sub-clause in the interests of the security of the state, friendly relations with foreign states, public order, decency or morality, or in relation to contempt of court, defamation or incitement to an offence'.thus, clause (2) of article 19 makes it clear that, the right of freedom of speech and expression do'es not entitle a person to incite others to commit offences ..... 'grounds for such arrest' occuring in article 22(1) should be interpreted in the light of the reasons given above for the provision ..... the learned deputy government advocate argued that even if there was non-compliance with clause (1) of article 22 of the constitution at one time, that does not render the present detention of ..... for this reason it may be that, clause (b) and certain portions of clause (a) of sub-section (1) of section 7 of the ..... intra vires the constitution, so is the first part of clause (a) of sub-section (1) of section 7, criminal law amendment ..... however, under both the clauses, certain information has to be supplied to the person arrested and detained.under clause (1), the ground for arrest has to be communicated to ..... annexure 'c' make out against the petitioner a case under the first part of clause (a) of sub-section (1) oi' section 7 of the act. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1958All561
..... that contention was rejected and the court was of the view that it would be wrong to interpret clause (b) in such a manner as to limit its application only to primitive implements and that the needs of progressive agriculture require that a broader meaning ..... 1939 sind 96 (b), it has been laid down that the term 'implements of husbandry' in clause (b) of the proviso should be interpreted in a fair and reasonable and even a generous spirit and not in a narrow manner. ..... upon the meaning which can be attached to the words we see no reason for holding that clause (b) of the proviso applies only to the case of very small farmers and not to the case ..... ' the contention which was advanced before us was that sub-clause (b) showed that the protection was only to be afforded to small agriculturists and to implements of a rudimentary character and that sub-clause (b) of the proviso could not protect implements of husbandry of substantial farmers and implements of ..... -debtor sought protection from, attachment of the tractor in question under clause (b) of the proviso to section 60(1) of the code of civil ..... there too an argument was raised that clause (b) of the proviso was intended to apply ..... the contention that mechanised implements of husbandry are not protected by clause (b) of the proviso, the case of shaligram shriram v. ..... that it could not be attached because the paraphernalia did not constitute the tools of an artisan within the meaning of clause (b) of the proviso to section 60(1) of the code. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1959All618
..... rule 211 of the statutes of 1958 runs as follows:interpretational clause:--in the application of the provisions of this statute in respect of holding any office or for representation to any authority or body by rotation in order of seniority or in order of preference, such officer or members as are holding office or membership by virtue of the provisions of ..... moreover, it seems that rule 211 of the1958 statutes by no means lends itself to the clear interpretation that the rights previously acquired were to be determined even before the three-year term of office of dean acquired under the 1956 statutes was concluded. ..... i may point out that if the interpretation sought to be put by the opposite parties on rule 211 was accepted, dr. ..... it was contended on behalf of the opposite parties that even if it could be held upon an interpretation of the 1958 statutes that dr. ..... general clauses act despite the repeal of the 1956 statutes.27. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1985All287
..... interpreting clause 2(1) which provides for constitution of boardof studies, the chancellor has taken the view that only such person who is a member of the faculty and who represents the subject in the faculty concerned can be a member of the board of studies and consequently become its convener under clause 3 thereof. ..... while construing chapter xiii of the ordinance which deals with the board of studies, clause 2(1)(i) will have to be interpreted by reference to statute 7.02 as there is no indication in clause 2 as to who will be the member or members representing the subject on the faculty concerned. ..... a teacher in a subject in the faculty who becomes a member of the faculty under sub-clause (iv) thereof equally represents the subject on the faculty and can do so on the board of studies. ..... (iv) five seniormost teachers in the faculty other than principals and teachers mentioned in clauses (ii) and (iii) above, provided that not two shall profess the same subject and belong to the same college, where there is more than one college recognised for the teaching of the subject. ..... srivastava who was on the board of faculty under sub-clause (iv) of statute 7.02(1) did not represent the subject of economics in the faculty of arts, while dr. s. p. ..... there is no reason to hold that a teacher who comes on the faculty under clause (iv) of statute 7.02(1) does not represent the subject.11. .....
Tag this Judgment!Court : Allahabad
Reported in : (1987)66CTR(All)80; [1988]173ITR561(All); [1987]34TAXMAN179(All)
..... it is this principle which has to be kept in view while interpreting clause (c) of sub-section (1) of section 34. ..... but, with the greatest respect, we have found ourselves unable to subscribe to the view taken therein inasmuch as, in our opinion, the expression ' lineal descendants ' used in clause (c) of sub-section (1) of section 34 will not take within its compass the grandsons whose fathers were alive.13. ..... as to how a fiction should be interpreted has been laid down in several decisions by the supreme court. ..... it is a settled rule of interpretation of a fiction that the court should ascertain for what purpose the fiction is created and after ascertaining the purpose, the court has to assume all facts which are incidental to the giving effect to that ..... the relevant clause of section 34(1), with which we are concerned, is clause (c). ..... we have already noted above the purpose of clause (c) of section 34(1).14. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1999All222
..... sub-section (4) of section 2, which is the interpretation clause, of the indian forest act, 1927 defines 'forest produce' as follows:--'(4) 'forest produce' includes-- (a) the following whether found in or brought from, a forest or not, that is to say :-- timber, charcoal, caoutchouc, catchu, wood-oil, ..... forest produce owned by any person, such person or his agent if so authorised in writing by the divisional forest officer; (i) provided that any person who desires to obtain a transit pass or authorisation to issue passes under clause (b) of such rule (1) above, shall apply in the form in schedule 'b' and the divisional forest officer may, before issuing the transit pass or authorisation to issue such passes, conduct such inquiry and call for such ..... fees payable for different classes of passes-- at the check chowki or depot established under rule 15 and specified under proviso (ii) to clause (b), sub-rule (1) of rule 4, the forest produce along with the two copies of the pass (duplicate and triplicate) shall be produced for examination under sub-rule (4) of rule 6 and for payment of transit ..... chief secretary, forest who recorded in para 68 of the noting as follows : 'this is a matter of interpretation whether 'khair' can be treated as minor forest produce. ..... the definition of the forest produce is inclusive and thus wide and includes catechu under clause (e) and under (b) (i) all other produce of trees not mentioned herein which will include khair trees which is found in forest or .....
Tag this Judgment!Court : Allahabad
Reported in : (2005)194CTR(All)75
..... in the aforesaid case, this court had interpreted clause (3) of the partnership deed, which reads as follows :'3. ..... , 31 per cent, 23 per cent and 23 per cent and a minor was admitted to the benefit of the partnership with a share of 23 per cent in the profit and there was no clause in the deed of partnership specifying the proportion of three adult partners to share the losses, there could be no presumption that the losses were to be shared equally and having regard to the scope of section 13(b) of the partnership act, ..... subsequently, the ito noticed that under clause (3) of the partnership deed, even the minors had been required to share in the losses and was, therefore, of the view that the applicant-firm was not entitled to the benefit of registration for the year ..... having heard the learned counsel for the parties, we find that it is not in dispute that under clause (3) of the partnership deed dt. ..... he further submitted that in clause (3) of the partnership deed dt. ..... clause (3) of the partnership deed dealt with the sharing of profits and losses amongst the partners. .....
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