Judgment Search Results Home > Cases Phrase: interpretation clause Court: us supreme court Page 6 of about 40,926 results (0.111 seconds)

The State Of Himachal Pradesh Vs. Nirmal Kaur @ Nimmo

Court : Supreme Court of India

..... interpretation clause.-. ..... the question that requires to be considered is as to whether it is sufficient for the prosecution to establish that the raw material contains morphine and meconic acid to bring it under sub-clause (a) of clause (xvii) of section 2 of the 1985 act or is it necessary for the prosecution to further establish that, though the seized material contains morphine and meconic acid , the genus of the seized material is papaver somniferum l or any ..... we find that all these international developments need to be taken into consideration while interpreting the 1985 act inasmuch as the statement of objects and reasons itself mentioned that there had been developments at the international level with regard to control of any drugs and 31 psychotropic substances and the ..... , learned asg also submitted that since the 1985 act is both penal and beneficial, the interpretation which advances the purpose of the act will have to be preferred. ..... magma leasing limited4 in support of the proposition that the interpretation which advances the purpose of the act has to be preferred as against the one which defeats the purpose of the ..... it is only the 1985 act which has also included sub-clause (b) in clause (xvii) of section 2 which provides for any other species of papaver from which opium or any phenanthrene alkaloid can ..... submitted that since the provisions of the 1985 act are very stringent in nature, the court will have to prefer an approach of strict interpretation of the statute. .....

Assocn. Of Vasanth Appts. Owners Vs. V. Gopinanth And Ors.

Court : Supreme Court of India

..... tea estate is defined in the interpretation clause of the act to mean an area under tea plantation and includes within the definition such other area necessary for purposes subservient to a tea plantation as may be prescribed ..... the principal effect of this amendment, in so far as that is relevant in this appeal, was to snap the link which, according to this court, existed between clauses (1) and (2) that was achieved by enacting clause (2-a); greater clarity was secured by enacting in clause (2) that property shall be compulsorily acquired only for a public purpose; and by authority of law which provides for compensation, and either fixes the amount of compensation or specifies the principles on which, and the manner in which ..... in the last sixty years, though the concept of public purpose has been given quite wide interpretation, nevertheless, the public purpose remains the most important condition in order to invoke article 300-a of the ..... even under the takings clause, we may only notice nollan-dolan (supra) and as interpreted by the majority in koontz (supra) it is open to the government to consider how the permit applicant must mitigate the impacts of a proposed development and what is required to make state action legitimate is that the conditions imposed ..... we agree that the law, undoubtedly, is that the planning law cannot be interpreted as justifying an inroad into the rights of a private person to construct 156 a suitable building for the purpose of carrying on his business .....

Priti Agarwalla Vs. The State Of Gnct Of Delhi

Court : Supreme Court of India

..... the word include is very generally 11 used in interpretation clauses in order to enlarge the meaning of the words or phrases occurring in the body ..... and phrases in sub-section (2) must be construed as comprehending not only such acts as they signify according to their natural import but also those which the interpretation clause declares that they shall include. ..... in view, looking to the aims and objects of the act, the expression public view in section 3(1)(x) of the act has to be interpreted to mean that the public persons present, (howsoever small number it may be), should be independent and impartial and not interested in any of ..... learned counsel for the complainant is that the word charges occurring in proviso to section 4(2) of the sc/st act is to be interpreted that the enquiry report is to be sought before framing of charges and not before the registration of the fir.50. ..... construed as excluding or adding something by implication: except as to cases dealt with by it, a proviso has no repercussion on the interpretation of the enacting portion of the section so as to exclude something by implication which is embraced by clear words in the enactment. ..... while ordinarily, it would be unusual to interpret the proviso as an independent enacting clause, as distinct from its main enactment, this is true only of a real proviso and the draftsperson of the statute may have intended for the proviso to be, in substance, a fresh enactment: to read a proviso as providing something by way of .....

Chief Commissioner Of Central Goods And Service Tax Vs. M/s Safari Ret ...

Court : Supreme Court of India

..... the writ petitions are rejected subject to the interpretation of clause (d) of sub-section (5) of section 17 of the cgst act made by us. ..... is so used, those 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 ..... to give a plain interpretation to clause (d) of section 17(5), the word plant will have to be interpreted by taking recourse to the ..... insured by him; (b) the following supply of goods or services or both (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, leasing, renting or hiring of motor vehicles, vessels or aircraft referred to in clause (a) or clause (aa) except when used for the purposes specified therein, life insurance and health insurance: provided that the input tax credit in respect of such goods or services or both shall be available where an inward supply of such ..... as we are upholding the constitutional validity of clauses (c) and (d) of section 17(5), and as held earlier, its plain interpretation does not lead to any ambiguity, the question of reading down the provisions does not ..... thus, the interpretation put by revenue to clauses (c) and (d) of section 17(5), as per 14 (2022) 10 scc700civil appeal no.2948 of .....

The Forest Range Officer and Others Vs. P. Mohammed Ali and Others

Court : Supreme Court of India

Reported in : AIR1994SC120; 1993(2)ALT(Cri)152; 1993(2)Crimes415(SC); JT1993(3)SC222; 1993(1)KLT886(SC); 1993(2)SCALE792; 1993Supp(3)SCC627; [1993]3SCR497

..... applicable, but to enable the word as used in the act, when there is nothing in the context or the subject matter to the contrary, to be applied to some things to which it would not ordinarily be applicable- an interpretation clause should be based for the purpose of interpreting words which are ambiguous or equivocal, and not so as to disturb the meaning of such as are plain. ..... at p.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 ..... at p.214 it is stated that an interpretation clause which extends the meaning of a word does not ..... when used in an interpretation clause, it seeks to enlarge the meaning of the words or phrases occuring in ..... : (1960)illj251sc , this court adopted purposive approach in interpreting the word 'industry' in section 2(j) of the industrial disputes act, and held that the legislature in defining the word 'industry' in section 2(j) of the act deliberately used term of wide import in its first clause and referring to several other industries in the second in an ..... therefore, the word wood oil used in the act will require purposive interpretation drawing the context in which the words are used and its meaning will have to he discovered having regard to the intention and object .....

D.L.F. Qutab Enclave Complex Educational Charitable Trust Vs. State of ...

Court : Supreme Court of India

Reported in : AIR2003SC1648; 2003(4)AWC3233(SC); 2003(2)SCALE145; (2003)5SCC622; [2003]2SCR1

..... the learned counsel would contend such a scheme would appear not only from the interpretation clauses of the act but also from section 7 thereof as also the rules framed thereunder and the licences granted pursuant thereto or ..... interpretation clauses except section 2(g) having regard to user of expression 'means' can neither be construed liberally nor can be held to ..... the court, in the fact situation obtaining therein, took recourse to the principles of liberal interpretation holding:'.....the freedom to search for the spirit of the act' or the quantity of the mischief at which it is aimed (both synonymous for the intention of the parliament) opens up the possibility of liberal interpretation 'that delicate and important branch of judicial power, the concession of which is dangerous, ..... that purpose is satisfied, the court in the name of interpretation would not make a further attempt to find out who ..... it was held that the court should not interpret an act in such manner which would defeat the provisions thereof whose meaning ..... was held:'but it is a rule of interpretation well-established that. ..... basic rule of interpretation of statute is that the court shall not go beyond the statute unless it is absolutely ..... ' (maxwell's interpretation of statutes, 10th ..... interpretation of section 3(3)(a)(iv) of the haryana development and regulation of urban areas act, 1975 (hereinafter called and referred to for the sake of brevity as 'the said act') falls for consideration in these appeals which arise .....

Federation of Hotel and Restaurant Association of India, Etc., Vs. Uni ...

Court : Supreme Court of India

Reported in : AIR1990SC1637; (1989)77CTR(SC)141; [1989]178ITR97(SC); (1989)3SCC634; [1989]2SCR918; [1989]74STC102(SC); 1990(1)LC157(SC)

..... (rest of the provisions of section 5 are omitted as unnecessary for the present)the expression 'assessee', 'hotel', 'room-charges' are some of the material expressions defined in the interpretation clause.2(1) 'assessee' means a person responsible for collecting the expenditure-tax payable under the provisions of this act.2(6) 'hotel' includes a building or part of a building where residential accommodation is, by way of business, ..... great, complex ever-unfolding exigencies of government, much which will seem unconstitutional to one man, or body of men, may reasonably not seem so to another; that the constitution often admits of different interpretations; that there is often a range of choice and judgment; that in such cases the constitution does not impose upon the legislature any one specific opinion, but leaves open this range of choice; and ..... purporting to deal with a subject in one list touches also on a subject in another list, and the different provisions of the enactment may be so closely intertwined that blind observance to a strictly verbal interpretation would result in a large number of statutes being declared invalid because the legislature enacting them may appear to have legislated in a forbidden sphere. ..... that a conflict should exist; and, in order to prevent such a result the two provisions must be read together, and the language of one interpreted, and, where necessary modified by that of the other.the judicial committee in prafulla kumar mukherjee and ors. v. .....

V.M. Salgaocar and Bros. Pvt. Ltd. Vs. Commissioner of Income Tax

Court : Supreme Court of India

Reported in : [2000]243ITR383(SC); JT2000(4)SC473; 2000(3)SCALE240; (2000)5SCC373; [2000]2SCR1169

..... the word 'includes' is often used in interpretation clauses in order to enlarge the meaning of the words or ..... to an employee who is a director thereof; (b) by a company to an employee being a person who has a substantial interest in the company; (c) by any employer (including a company) to an employee to whom the provisions of paragraphs (a) and (b) of this sub-clause do not apply and whose income under the head 'salaries', (whether due from or paid or allowed by, one or more employers), exclusive of the value of all benefits or amenities not provided for by way of monetary payment, exceeds ..... the amendment and the immediate deletion thereof manifest clearly the intention of parliament.it is, therefore, evident that, without a specific provision which was sought to be introduced by sub-clause (vi) in section 17(2) of the act and also the sub-clause (vi) of explanation 2(b) to section 40a(5) of the act, the grant of loan to the employee without charging any interest does not amount to any benefit for the ..... , it would appear that there was no need for parliament to initially amend section 40a(5) to provide that the amount of interest referred to in item (a) or item (b), as the case may be, in sub-clause (vi) in section 17(2) of the income-tax act shall be regarded as a 'perquisite' provided by the employer to his employee and, thereafter, to omit the aforesaid provision with effect from the date of its ..... interpret the provisions of sections 17(2) and 40a(5) before insertion of clause .....

Ramesh Mehta Vs. Sanwal Chand Singhvi and ors.

Court : Supreme Court of India

Reported in : AIR2004SC2258; JT2004(Suppl1)SC275; RLW2004(2)SC269; 2004(5)SCALE27; (2004)5SCC409; 2004(2)LC1307(SC)

..... khare, cji) stated that the definition given in the interpretation clause having regard to the contents would not be applicable. ..... the definition 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.29. ..... the interpretation clause in the said act is prefaced with the expression 'unless otherwise requires by the context'.28. ..... (act no.22 of 2000) shall come to an end upon such commencement;provided further that a member referred to in sub-clause (ii) shall not have the right to vote in the meetings of a board, council or corporation as the case may be;(b) a member of the house of people representing a constituency which comprises wholly or partly the area of a municipality with a municipal council ..... state government by notification in the official gazette: provided that -(i) the provisions contained in section 26 and section 59 of this act shall be applicable to the persons to be nominated or nominated under sub-clause(ii); (ii) the state government shall have power to withdraw a member nominated under sub-clause (ii) at any time;(iii) the term of co-opted members, if any, who were co-opted and are continuing as such on the date of commencement of the rajasthan municipalities (second amendment) act 2000 .....

Karnataka Bank Ltd. Vs. State of A.P. and ors.

Court : Supreme Court of India

Reported in : 2008BusLR244(SC); (2008)3MLJ517(SC); 2008(1)SCALE660; (2008)2SCC254; 2008(1)LC162(SC); (2008)12VST459(SC); 2008AIRSCW1021

..... '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'. ..... it is thus clear that the definition of 'person' under section 3(42) of the general clauses act is not applicable automatically to interpret the provisions of the constitution unless the context so requires and makes that definition applicable. 36. ..... it was argued that the concept of the term 'person' having been fixed by the general clauses act, this concept and no other must be used for interpreting the second proviso to article 31a of the constitution of india. ..... it was submitted that no doubt article 367 provides that the general clauses act, 1897 applies for the interpretation of the provisions of the constitution as it applies for the interpretation of an act of the legislature of the dominion of india. ..... the provision of the general clauses act, 1897 which is applicable for the interpretation of the constitution as provided for under clause (1) of article 367 itself restricts the applicability of the act and makes such an application subject to the context as otherwise may require. .....