Court : Chennai
Reported in : I(1996)DMC562; (1996)IMLJ409
..... section 3, the interpretation clause, defines 'bigamy with adultery' as adultery with the same woman with whom the bigamy was committed. ..... referring to that provision, the full bench of this court held that the word 'adultery' used in section 488 of the then code of criminal procedure should not be interpreted in the narrow manner indicated in section 497 of the indian penal code. ..... there is no reason why this specialised definition of adultery should be extended to the interpretation of section 32 of the indian divorce act. ..... cannot be applied to the interpretation of the terms of section 22 of the indian divorce act, 1869. .....
Tag this Judgment!Court : Chennai
Reported in : [1975]98ITR24(Mad)
..... proper construction of section 4(1) in our view would be to interpret clauses (ii) and (iii) as supplementing each other. ..... if the conditions set out in the second proviso are fulfilled, then there cannot be any objection for clause (ii) being invoked for taxing an income which has accrued outside the taxable territories during the year of ..... after considering the various subsections, the bombay high court expressed the view that;'by sub-clause (iii) of dame (b) in the total income, there is included in the income of a resident person profits and gains having accrued or arisen to such person without british india before the beginning of the account year and after ..... the learned counsel for the assessee points out that the fact that clause (iii) imposes a charge on remittance basis only on the past profits alone, it must be assumed that the legislature intended only to tax past profits and not current profits on remittance ..... is only to avoid such a contention so far as past profits are concerned, the remittance into the taxable territories has been taken as the basis or occasion for taxation under clause (iii) while under clause (ii) the profits of the year are made taxable on the basis of accrual. ..... but certain conditions or fetters are imposed on the taxing power under clause (ii) by the second proviso which says that in the case of a person not ordinarily resident, the income, profits and gains which have accrued outside the taxable territories shall not be so included unless, (1) the .....
Tag this Judgment!Court : Chennai
Reported in : (1916)31MLJ827
..... at the same time it is clear that to interpret clause (w) as allowing a general right of appeal would render clause 7 of order xlvii wholly superfluous and i think such a construction should not be adopted unless it is ..... is the view which has been taken in 2 cases in the punjab chief court, in which however no reference is made to clause (w) of order xliii, in a case in the patna high court and in calcutta and in this court. ..... considered this question in a recent case and i came to the conclusion, though it was not necessary to decide the point, that clause (w) was not restricted to cases provided for by rule 7 of the review order. ..... 617, the question is whether order xliii, clause (w) gives a right of appeal (wen in cases where the order is questioned on grounds other than those specified in order xlvii ..... the present order xliii is different and the words from ' no other such orders ' have been omitted and there was really no fear of any inconsistency between that order and order xlvii, rule 7 if clause (w) had been omitted in order xliii. ..... however, as it is possible to read clause (w) and rule 7 together, the one as allowing an appeal and the other as prescribing the grounds on which an order granting a review can be challenged in appeal, i think that is the proper construction to ..... that as the district judge purported to act under order xlvii of the code and granted a review, the petitioner should have appealed against the order granting the review under order xl iii, clause (w). .....
Tag this Judgment!Court : Chennai
Reported in : [1977]110ITR281(Mad)
..... 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,'6. ..... the word ' includes ' is often used in interpretation clauses in order to enlarge the meaning of the words or phrases occurring in the fooxy of the statute. .....
Tag this Judgment!Court : Chennai
Reported in : 1992ACJ557
..... 19 in the same schedule and concluded by saying 'though 'include' is generally used in interpretation clauses as a word of enlargement, in some cases the context might suggest a different intention.'6. ..... now, in this appeal, the learned counsel for the appellant urged at first that the civil court had no jurisdiction to try this suit in view of the interpretation he put to the proviso to section 110(1) of the motor vehicles act (hereinafter referred to as 'the act'). ..... state of gujarat : [1977]1scr878 , the supreme court had to interpret the word 'includes' in entry 22 of part i of the schedule to the minimum wages act, 1948, which runs as follows:employment in potteries industry. .....
Tag this Judgment!Court : Chennai
Reported in : (1964)1MLJ405
..... 99, their lordships of the privy council observed: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 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. .....
Tag this Judgment!Court : Chennai
Reported in : 2006(4)CTC805; (2006)4MLJ850; [2006]148STC477(Mad)
..... (ii) with regard to the aspect of notice, the interpretation clause- section 3 of the transfer of property act 1882 reads as follows:a person is said to have notice' of a fact when he actually knows that fact, or when, but for wilful abstention from an enquiry or search which he ought to have made, or ..... the plaintiffs in this case have not disputed the liability of their vendors to pay the sales tax, even at the time of the sales, but claim protection under the exception clause, for which the parameters of section 3 of the transfer of property act 1882 have to be applied. ..... though originating in equity this presumption of notice is now a part of our statute and we have to interpret it as such. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1935Mad673; (1935)69MLJ589
..... the corresponding interpretation-clause to section 195 runs thus:in clauses (b) and (c) of sub-section (1) the term 'court' includes a civil, revenue or criminal court, but does not include a registrar or sub-registrar under the indian registration act, 1897.19. ..... such civil courts are amenable to the revisional powers of the high court under section 115, civil procedure code and to its powers of superintendence and control under clause 16 of the letters patent and section 106 of the government of india act. ..... he has been placed in a position apart, outside 'the civil courts of the presidency of madras' referred to in clause 16 of the letters patent. ..... this position has not been taken up before us, and seems untenable in face of the terms of section 14 of the madras general clauses act. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1980Mad230
..... the court below obviously overlooked this pertinent interpretation clause in the ordinance, and gave its decision in the teeth of the inclusive definition, which treats a registered firm also as a person. 6. ..... quite apart from the specific definition of the expression 'person' in this very ordinance, a definition of that expression is to be found even in the general clauses act, the central general clauses act (act 10 of 1897) enacts that a 'person' shall include any company or association or body of individuals, whether incorporated or not. ..... hence, even on the pure theory of a firm being merely a collective name for a group of partners, it must be regarded as a person within the meaning of the general clauses act since it answers the description of an unincorporated association or body of individuals. 7. ..... in the madras general clauses act (act 1 of 1891) the expression is defined to include any company or association of individuals, whether incorporated or not. ..... this clause carries a definition of the term 'person' for the purposes of the ordinance. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1954Mad485
..... but there is generally no room for the application of this familiar concept in english common law even in the indian penal code as it is one of the most exhaustive codes and devotes a full chapter towards its interpretation clause while an equally large part of it is devoted for the general exceptions which withdraw acts which would otherwise be offences from that category. ..... 1, viz, under section 7 of the essential supplies (temporary powers) act, 1946, for contravening clause 4(1) of the madras cloth dealers control order, 1948. 3. ..... the language of clause 4(1) or the madras cloth dealers control order clearly shows that the licence issued is personal to the licencee. .....
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