Court : Supreme Court of India
Reported in : AIR1981SC1; (1981)1SCC51; [1981]1SCR870; [1981]47STC170(SC); 1981(13)LC107(SC)
..... while accepting that sub-section (3) of section 7 of the act was to give effect to clause (a) of section 15 of the central act, and therefore cannot control the interpretation of clause (ii) of section 8, the high court commits the mistake of interpreting the expression 'registered dealer' appearing therein, in the context of section 4 of the act ..... but where the context, makes the definition 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 usual qualification-'unless there is anything repugnant in the subject or context', or 'unless the context, otherwise ..... it is a well settled principle that when a word or phrase has been defined in the interpretation clause, prima facie that definition governs whenever that word or phrase is used in the body of the ..... dealer registered under section 22 of the act, it is that meaning alone which must be given to it in interpreting clause (ii) of section 8 of the act, unless there is anything repugnant to the context. ..... the high court was obviously wrong in not interpreting the expression 'registered dealer' in the context of clause (ii) of section 8 but with reference to the other provisions of the act, particularly in the light of section 4 of the act, to give effect to the so-called legislative intent for the levy of a single point .....
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 : Supreme Court of India
Reported in : AIR2007SC2458; 2007(4)MPHT1(SC); 2007(8)SCALE110; (2007)8SCC705; 2007AIRSCW4387; AIR2007SC2458; JT2007(7)SC352;
..... -settled that meaning assigned to a term as defined in the interpretation clause unless the context otherwise requires should be given the same meaning.76 ..... once the legislature has defined a term in the interpretation clause, it is not necessary for it to use the same expression in other provisions ..... effective meaning to the provisions of section 50 of the act, the same is required to be read in the context of other provisions of the statute and in particular the interpretation clauses which we have noticed hereinbefore.86. ..... gambhir, learned senior counsel appearing on behalf of the appellant, submitted:(i) the high court committed a serious error in interpreting the provisions of section 50 of the act, inasmuch : (i) under the act an existing land use map has to be published which would indicate broadly the land use proposed in the planning area and the areas ..... this court stated:.if a statute is looked at, in the context of its enactment, with the glasses of the statute-maker, provided by such context, its scheme, the sections, clauses, phrases and words may take colour and appear different than when the statute is looked at without the glasses provided by the context. ..... a statute, it is trite, the actual practice may be taken into consideration.contemporary official statements throwing light on the construction of a statute and statutory instruments made under it have been used as contemporanea expositio to interpret not only ancient but even recent statute both in england and india. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1987(1)SCALE100; (1987)1SCC424; [1987]2SCR1; 1987(1)LC586(SC)
..... read out the well known passage in that case where it was stated,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 ..... awarding prizes or gifts, whether in cash or kind, or disbursing monies in any other way, to persons from whom monies are collected or to any other person; but does not include any institution, which:(i) is an industrial concern as defined in clause (c) of section 2 of the industrial development bank of india act, 1964, or(ii) carries on as its principal business :-(a) agricultural operations; or(b) the purchase or sale of any goods (other than securities) or the providing of any services; or(c) the purchase, ..... than its own:(ii) the acquisition of shares, stock, bonds, debentures or securities issued by a government or local authority or other marketable securities of a like nature; (iii) letting or delivering of any goods to a hirer under a hire-purchase agreement as defined in clause (c) of section 2 of the hire-purchase act, 1972; (iv) the carrying on of any class of insurance business; (v) managing, conducting or supervising, as foreman, agent or in any other capacity, of chits or curies as defined in any law which is for .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2009SC1905; 2009(2)ALT50(SC); 2009(3)KLJ353; 2009(2)AWC1154(SC); 2009BusLR173(SC); JT2009(2)SC447; 2009(3)KarLJ353; 2009(2)SCALE337; (2009)3SCC240; 2009(2)LC697(SC); 2009AIRSCW1502; 2009(2)LHSC1269; 2009(2)KCCRSN59
..... stamps (1899) ac 99 made the following classic statement: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. ..... . section 2(1)(m), is beyond all questions, an interpretation clause, and must have been intended by the legislature to be taken into account in construing the expression `person' as it occurs in ..... cannot be held to be restrictive and confined to these four categories as it is not said in terms that `person' shall mean one or other of the things which are enumerated, but that it shall `include' them.16. the general clauses act, 1897 in section 3(42) defines `person':person shall include any company or association or body of individuals whether incorporated or not.17 ..... , context and object of an enactment may provide sufficient guidance for interpretation of word `includes' for the purposes of such enactment.15. ..... it goes without saying that interpretation of a word or expression must depend on the text and ..... of the learned counsel for the kptc is that persons specified and enumerated in section 2(1)(m) are the only categories of persons covered by that clause and a company incorporated under the companies act is not covered thereunder. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2007SC788; (SCSuppl)2007(2)CHN183; (2007)5MLJ775(SC); 2007(1)SCALE117; (2007)3SCC607; 2007(1)LC0163(SC); 2007AIRSCW489
..... that the word 'include' is generally used in interpretation clauses in order to enlarge the meaning of the words or phrases occurring in the body of the 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 include. ..... unpaid for six months after becoming payable or if any convents on the part of the lessee herein contained shall not be performed/observed or if the demised premises be not used by the lessee for purposes mentioned in clause 2(f) hereof for a continuous period of six months then and in any such event, it shall be lawful for the lessor or the government at any time thereafter to determine the lease and to re-enter upon ..... in whatever way this clause is interpreted it cannot be restricted only to a residential lease but would cover all kinds of leases including a ..... it has been urged that the use of the words 'house or an apartment' in clause (1a) of sub-section (2) of section 3 unequivocally shows that the act was intended to apply only to residential buildings and not to a commercial building or an industrial shed which has been leased out for carrying on ..... 2(j) to start manufacture and production as per sub- clauses (f)(1) of this clause 2, (if not already started) within six months from the date of these presents or within any extended period which may be granted by government under .....
Tag this Judgment!Court : Supreme Court of India
Reported in : JT2009(5)SC247; (2009)IIILLJ609SC; (2009)5MLJ807(SC); 2009(4)SCALE596; (2009)5SCC313; 2009(3)SLJ493(SC)
..... it is pertinent to bear in mind that interpretation clause of vrs-2000 states that the words and expressions used in the scheme but not defined and defined in the rules/regulations shall have the same meaning respectively assigned ..... the interpretation clause various ..... recognized principle of construction of a contract that it must be read as a whole in order to ascertain the true meaning of its several clauses and the words of each clause should be interpreted so as to bring them into harmony with the other provisions if that interpretation does no violence to the meaning of which they are naturally susceptible. ..... ' the words 'under this regulation' would mean 'under regulation 29' and no other interpretation to the meaning could be attributed to these words; (iv) that during operation of vrs 2000, the concerned banks had brought out circulars to bring to the notice of the concerned employees the proposed ..... provision in the pension regulations at the relevant time during the operation of vrs 2000 concerning voluntary retirement was regulation 29 and clause (5) thereof provides for weightage of addition of five years to qualifying service for pension to those optees who had completed ..... (6) the pension of an employee retiring under this regulation shall be based on the average emoluments as defined under clause (d) of regulation 2 of these regulations and the increase, not exceeding five years in his qualifying service, shall not entitle him to any notional fixation of pay for the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1988SC2267; (1988)90BOMLR434; 1988(3)Crimes655(SC); [1989]176ITR1(SC); JT1988(4)SC265; 1988(2)SCALE688; (1988)4SCC419; [1988]Supp2SCR942; [1989]72STC384(SC)
..... as regards the interpretation clause, it was pointed out that the first part of section 195(2) of the old code used ..... and in particular referred to the following passage in para 15.99 where it was observed that 'in any concrete case this question is bound to create problem of interpretation' and accordingly suggested a change in law for the purposes of section 195(1)(b):we consider that for the purpose of clauses (b) and (c), 'court' should mean a civil court ora revenue court or a criminal court properly so called, but where a tribunal created by an act ..... of the crpc, 1898 and of the present code, as well as the interpretation clause in subs. ..... to, any proceeding in any court, or********except on the complaint in writing of that court, or of some other court to which that court is subordinate.sub-section (3) of section 195 of the code provides that in clause (b) of sub-section (1), the term 'court' means a civil, revenue or criminal court, and includes a tribunal constituted by or under a central, provincial or state act if declared by that act to be a court for the ..... commission is prima facie of the opinion that it is expedient in the interests of justice that an inquiry should be made into the offence under section 193 of the indian penal code referred to in clause (b) of sub-section (1) of section 195 of the criminal procedure code which appears to have been committed by you in or in relation to the proceedings before this commission; ***** ***** *****now therefore take notice .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2007(2)SCALE120; (2007)3SCC124; 2008[12]STR660; 2007(1)LC0255(SC); 2007AIRSCW757; 2007(2)KCCRSN68
..... the word includes is usually used in the interpretation clause in order to enlarge the meaning of the words in the statute. ..... when the word include is used in the words or phrases, it must be construed as comprehending not only such things as they signify according to their nature and impact but also those things which the interpretation clause declares they shall include. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1997(58)ECC96; 1995(77)ELT485(SC); JT1995(4)SC459; 1995(3)SCALE222; 1995Supp(3)SCC1; [1995]3SCR1235; [1997]104STC164(SC)
..... for the department contending contra submitted that the tribunal was right in understanding the scope of the chapters as well as the chapter notes and the interpretation clause. ..... learned counsel the tribunal has misdirected itself in construing the scope of chapters 30 and 33 in general and in particular in understanding the chapter notes and also the interpretation clause. ..... new tariff incorporates the rules of interpretation which were not there under the old ..... powder) and denture fixative pastes and powders.33.08 prepared room deodorisers, whether or not perfumed or having disinfectant properties, including odoriferous preparations used during religious rites.relevant rules for the interpretation of the schedule are set out below: 3. ..... not and cannot affect the interpretation of the items enumerated in the ..... further more rule 3(c) of interpretation of schedule of central excise tariff act, 1985 states that when goods are not classifiable by reference to 3(a) or 3(b) they shall be classified under the sub-heading which occurs last in numerical order among ..... :it (the tribunal) seems to say that, even if the goods manufactured by the appellant had been rightly classified under item 26aa before 1.3.1975, the introduction of item 68 makes a difference to the interpretation of item 26aa. ..... as appears from the orders of the authorities below, is the coming into force of the new central excise tariff act 1985 read with schedule thereunder and also the rules for interpretation of that schedule. .....
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