Court : Chennai
Reported in : (1981)21CTR(Mad)320; [1982]133ITR922(Mad)
..... 105) : '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 statue; and when it is so used these words or phrases must be constructed 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 the body of the statue; and, when it is so used these words and 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'. ..... the lease was for a period of ten years from 10th september, 1970, with a clause for renewal at the expiry of the term of the lease on such terms as may be mutually agreed upon. ..... the default clause provided that in the event of the company failing to pay the royalty as per the terms and conditions of the document and within the time stipulated therein, the assessee shall be at liberty to terminate the lease- ..... the other clauses in the deed provided that the company shall pay royalty calculated at rs. .....
Tag this Judgment!Court : Chennai
Reported in : [1978]114ITR802(Mad)
..... . in craies on statute law, seventh edition, at page 213, we find the following passage:'there are two forms of interpretation clause ..... . it is the contention of the revenue that the word 'namely' restricts the interpretation of the fertilisers to those that are enumerated, though many other items would also be included in that word; and if the legislature intended to give the full meaning it would have either used that word alone or ..... . to similar effect is a passage in corpus juris secundum, volume lxiv, at page 1084, where it is stated that the term 'namely' is a term which imports interpretation, that is, indicates what is included in the previous term ..... . in that case, while interpreting a will the use of the word 'namely' was interpreted as equivalent to what the testator meant by the use of the generic description ..... ), ammonium chloride, super phosphate, urea and complex fertilisers of synthetic origin containing both nitrogen and phosphorus, such as ammonium phosphates, ammonium sulphate phosphate and ammonium nitro phosphate.'3. the question thus revolves on the interpretation placed on this entry ..... . in fact, the restrictive nature of the use of the word 'namely' has been even extended to the interpretation of documents in 1908 ..... . for this interpretation the revenue places reliance on the use of the word 'namely' after the word 'fertilisers' ..... . 'namely' imports interpretation, i.e .....
Tag this Judgment!Court : Chennai
Reported in : (1957)IILLJ275Mad
..... 99 :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 such things as they signify according to their natural import, but also those things which the interpretation clause declares that they shall include.so understood 'proofreaders' would appear to be comprehended within the definition of working journalists whether they conformed to the ..... where, within the framework of the ordinary acceptation of the word, every single requirement of the definition clause is fulfilled, it would be wrong to take the definition as destroying the essential meaning of the word defined.i am unable to agree that this passage helps the petitioners ..... 126-127 (247) reading:there is no doubt that when the act itself provides a dictionary for the words used we must look into that dictionary first for an interpretation of the words used in the statute. ..... the act itself contains a definition clause and among the terms defined the following are relevent in this ..... the definition clause expressly names a class of employees well known in the newspaper business as ' ..... if the definition clause stopped with the first limb, that is, if the words of the definition were ' means a person whose principal avocation is that of a journalist and who is employed as such in or in relation to any newspaper establishment' and nothing more, .....
Tag this Judgment!Court : Chennai
Reported in : [1981]47STC337(Mad)
..... ' in craies on statute law, seventh edition, at page 213, we find the following passage : 'there are two forms of interpretation clause. ..... when the statute itself uses deliberately different expressions in different contexts, it is not a rule of interpretation to hold that all these expressions mean one and the same thing. ..... it is the contention of the revenue that the word 'namely' restricts the interpretation of the fertilisers to those that are enumerated, though many other items would also he included in that word; and if the legislature intended to give the full meaning it would have either used that word alone or ..... ' to similar effect is a passage in corpus juris secundum, volume lxiv, at page 1084, where it is stated that the term 'namely' is a term which imports interpretation, that is, indicates what is included in the previous term. ..... after extracting the above entry, the learned judges observed : 'the question thus revolves on the interpretation placed on this entry. ..... for this interpretation the revenue places reliance on the use of the word 'namely' after the word 'fertilisers'. ..... 'namely' imports interpretation, i.e. .....
Tag this Judgment!Court : Chennai
Reported in : (2002)2MLJ546
..... it provides 'treasure' means anything of any value hidden in the soil, or in anything affixed thereto.interpretation clause further defines 'owner' as follows :- 'when any person is entitled, under any reservation in an instrument of transfer of any land or thing affixed thereto, to treasure in such land or thing, he shall, for the purposes of this act, be deemed to be the ..... section 3 of the act contains interpretation clause. ..... place in which the treasure is found, if he is not the finder, and the occupier of such place, if he is neither the finder nor the owner, shall also give notice in writing to the collector specifying the particulars referred to in clauses (a), (b) and (c) of sub-section (1), before the expiry of two months from the date on which the owner of the occupier, as the case may be, becomes aware of the finding of the treasure.' 7. ..... in this writ petition an interesting question relating to interpretation of the indian treasure trove act,1878 as amended in the state of tamil nadu under act 8 of 1964 has been raised. 2. ..... after issuing notice under section 5, under section 7 the collector is required to determine the person by whom such treasure was found.forfeiture clause as contained in section 7 appears to be not applicable to the finder. .....
Tag this Judgment!Court : Chennai
Reported in : (1962)2MLJ530
..... the true function of a definition is to serve as a key for understanding the statute or an interpretation clause for it. ..... jurisdiction to amend such a decree by applying the provision of madras act iv of 1938 will exist only if the respondent's case comes within clause (2) of section 19 of the act which states:the provisions of sub-section (1) shall also apply to cases where after the commencement of this act, a court has passed a decree for the repayment of a debt payable at such commencement.13 ..... in support of this contention, learned counsel relied on the following passage from ' statutory construction and interpretation of laws ' by crawford, 1944, edn. ..... in the case of decrees passed before the coming into operation of the enactment clause (1) to that section prescribes certain conditions for the exercise of jurisdiction by courts to amend decrees passed by them ..... 302 where a question arose as to the retrospective operation of a definition clause introduced by the madras state legislature so as to make the term ' property ' in the hindu women's right to property act, 1937, enacted by the central legislature to include agricultural land as well ..... 4 of the act states:in any enactment specified in the first schedule, notwithstanding anything contained in the general clauses act 1897 (madras act iv of 1938 is one such enactment).... ..... in such a case the statute effecting an amendment of the definition clause in a previous enactment can be considered as analogous to a declaratory .....
Tag this Judgment!Court : Chennai
Reported in : [1995]216ITR26(Mad)
..... vi to the companies act, the supreme court in vazir sultan's case (supra) has said : 'part iii is the interpretation clause setting out the definitions of various expressions occurring in parts i and ii and the expressions 'reserve', 'provision' and 'liability' have been defined in cl. ..... not include any amount regarded as free for distribution through the profit and loss account; and the expression 'revenue reserve' shall mean any reserve other than a capital reserve; and in this sub-clause the expression 'liability' shall include all liabilities in respect of expenditure contracted for and all disputed or contingent liabilities. ..... vi of the companies act, 1956, contains rules of interpretation. ..... (2) of this clause, mean any amount written off or retained by way of providing for depreciation, renewals or diminution in value of assets, or retained by way of providing for any known liability of which the amount cannot be determined with substantial accuracy; (b) the ..... clause (b) has left one area uncovered, we shall presently see, which has provided to the revenue a basis to argue that any amount retained by way of providing for any known liability would mean any amount set ..... profits of a previous year, the total income computed for that year under the it act shall be adjusted by excluding from the total income, profits and gains and other sums falling under the various clauses of r. .....
Tag this Judgment!Court : Chennai
Reported in : (1984)2MLJ273
..... it is well settled that the words 'includes' or 'shall be deemed to include' are very generally used in interpretation clause 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 should be widened by specific enumeration of certain ..... definition enumerative and not exhaustive, and when 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. ..... the general clauses act defines a 'person' as including any company or association of individuals, whether incorporated or not. ..... land as owner or as tenant or as mortgagee or under an irrevocable power-of-attorney or under a hire-purchase agreement or partly in one of the said capacities and partly in any other of the said capacity or capacities.explanation i: for the purpose of this clause. .....
Tag this Judgment!Court : Chennai
Reported in : [1974]97ITR37(Mad)
..... if it had been intended that the definition of the terms for the purpose of section 72 should be found in section 15, it might have been expected that the definition should find a place in section 2, which is the interpretation clause, and section 15 would not have contained the 12 words with which it concludes.'15. ..... . the court had observed :'on a true interpretation of section 72 of the indian contract act the only two circumstances there indicated as entitling the party to recover the money back are that the moneys must have been paid by mistake or under coercion ..... . we are not inclined to interpret section 24b in the manner suggested by the learned counsel ..... it is pointed out on behalf of the appellant that a clause in the notice that failure to pay will entail the levy of penalty cannot be taken to be a coercive process, that unless the payment is shown to have been enforced by force or threat, it should be taken to be a voluntary payment by the plaintiff .....
Tag this Judgment!Court : Chennai
Reported in : AIR2009Mad183
..... of words must be given a meaningful application; where the context makes the definition given in the interpretation clause inapplicable, the same meaning cannot be assigned. (iv) n.k. ..... much is about the opening words to section 2 and it, therefore, follows that the words 'contribution', 'scheme', 'fund' occurring in the said section should in the 'context' be otherwise interpreted as to apply to a private scheme also and if there is a default in 'contribution' by the exempted establishment, the same amounts to contravention of section 6 punishable under section 14 ..... we would, therefore, answer the question of jurisdiction of the appellate tribunal by holding that the said tribunal has the power to adjudicate any dispute between the persons enumerated in clause (a) of section 14 and if the dispute is in relation to a decision taken by the government, as in the case in hand, due weight has to be attached both to the recommendations of trai, which consists of an expert body as well as to the recommendations of got-it, a ..... we would, therefore, answer the question of jurisdiction of the appellate tribunal by holding that the said tribunal has the power to adjudicate any dispute between the persons enumerated in clause (a) of section 14 and if the dispute is in relation to a decision taken by the government, as in the case in hand, due weight has to be attached both to the recommendations of trai, which consists of an expert body as well as to the recommendations of got-it, a committee .....
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