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Shriram Sharma Vs. Morena Central Cooperative Bank Limited and ors.

Court : Supreme Court of India

Reported in : (1981)1SCC59

..... 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 requires ..... 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 .....

Commissioner of Income-tax, Bombay Etc. Vs. M/S. Podar Cement Pvt. Ltd ...

Court : Supreme Court of India

Reported in : AIR1997SC2523; [1997]226ITR625(SC); JT1997(5)SC529; 1997(4)SCALE271; (1997)5SCC482; [1997]Supp1SCR394

..... . they closely resemble interpretation clauses, and their paramount purpose is to remove doubt as to the meaning of existing law, or to correct a ..... rights (excluding any rights by way of a lease from month to month or for a period not exceeding one year) in or with respect to any building or part thereof, by virtue of any such transaction as is referred to in clause (f) of section 269ua, shall be deemed to be the owner of that building or part thereof; (iv) xxx xxx xxx xxx (v) xxx xxx xxx xxx (vi) xxx xxx xxx xxx 56 ..... . this is well-settled by numerous decisions of the supreme court itself.we have, therefore, to judge and interpret the language of section 22 of the act in the context of that particular section, and that context we shall come back to ..... . while dealing with the concept of possession and enumerating the illustrative cases and rules in this respect, paton says at p.577 in clause (x):to acquire possession of a thing it is necessary to exercise such physical control over the thing as the thing is capable of, and to ..... contention he submitted that it is well settled that the interpretation, which would avoid hardship and double taxation, should be preferred rather to the interpretation which would result in hardship and double taxation. ..... . 511 of 1989 decided on may 27, 1992), while interpreting the provisions of rajasthan land and building tax act, 1964, has held that the person who is entitled to receive the rent is assessable in respect of a property even if it is not registered .....

V. M. Salgaocar and Bros. (P) Ltd., Etc. Vs. Commissioner of Income Ta ...

Court : Supreme Court of India

Reported in : (2000)160CTR(SC)225

..... the word 'includes' is often used in interpretation clauses in order to enlarge the meaning of the words ..... 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 ..... 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 purposes of section 17(2) of the act, the omission of sub-clause (vi) in section 17(2) and also sub-clause (vi) of explanation 2(b) to section 40a(5) of the act from the date of its proposed insertion also was to give relief to salaried taxpayers so that granting of loan to an employee without charging any ..... 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 ..... interpret the provisions of sections 17(2) and 40a(5) before insertion of clause .....

Zameer Ahmed Latifur Rehman Sheikh Vs. State of Maharashtra and ors.

Court : Supreme Court of India

..... a perusal of the preamble, the statement of objects and reasons and the interpretation clauses of the mcoca and the uapa would show that both the acts operate in different fields and the ambit and scope of each is distinct from the other. ..... section 2 of the mcoca is the interpretation clause. ..... by the legislature of a state is repugnant to any provision of a law made by parliament which parliament is competent to enact, or to any provision of an existing law with respect to one of the matters enumerated in the concurrent list, then, subject to the provisions of clause (2), the law made by parliament, whether passed before or after the law made by the legislature of such state, or, as the case may be, the existing law, shall prevail and the law made by the legislature of the ..... matter, then, the law so made by the legislature of such state shall, if it has been reserved for the consideration of the president and has received his assent, prevail in that state:provided that nothing in this clause shall prevent parliament from enacting at any time any law with respect to the same matter including a law adding to, amending, varying or repealing the law so made by the legislature of the state.49. ..... 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. .....

Narmada Bachao Andolan and ors Vs. State of Madhya Pradesh and anr.

Court : Supreme Court of India

Reported in : AIR2011SC3199

..... a major son constitutes "separate family" within the interpretation clause of "family", no meaning thereto can be given. ..... of major sons to allotment of agricultural land, and if not, whether the judgment in narmada bachao andolan -i could have been considered as a precedent in narmada bachao andolan -ii, and whether the high court has rightly interpreted the terms and conditions of the r & r policy, as the high court has proceeded with the assumption that the r & r policy provides that major sons of oustees i.e. ..... . shri sanjay parekh could not point out anything from the award which may be explained or interpreted to suggest that the terms of the award would be applicable to any project to be taken by the state of madhya pradesh in ..... . sanat kumar ganguli, air 1965 sc 1839, it has been held as follows: "19...often enough, in interpreting a statutory provision, it becomes necessary to have regard to the subject matter of the statute and the object which it is intended ..... the r & r policy and in spite of the fact that the agricultural land would not be acquired, the benefits provided under the r& r policy shall be granted to all such oustees who fulfill the requirement of the provisions of clause 1.1 which defines the `displaced person' under the r & r policy and such a course will be in consonance with the guidelines issued by the cwc ..... . such an interpretation is not permissible for the simple reason that the area mentioned in clause 9.2 is subject to the provisions of paras 6.1 .....

State of M.P. Vs. Behru Singh and ors.

Court : Supreme Court of India

..... . as a major son constitutes separate family within the interpretation clause of family, no meaning thereto can be given..........the court further observed that the award provided that every displaced family whose 25% or more agricultural land holding hs been acquired , shall be entitled to be allotted irrigable ..... in terms of the tribunal's award wherein it was held that the sons who had become major on or prior to the issuance of notification of land acquisition act were entitled to be allotted land and since the interpretation clause used an inclusive definition, it would be expansive in nature ..... as a major son constitutes `separate family' within the interpretation clause of `family' no meaning thereto can be ..... . in order to add further weight to the submission, it was submitted that in fact the iiird narmada judgment (2011) 7 scc 639 has examined the issues in detail after which it was concluded that if the interpretation is sought to be given by the narmada bachao andolan and the same is accepted, it would lead to absurd results, for instance, if a family of three joint khatedars have 3-4 sons losing only 2 hectares of land and ..... . placing reliance on the aforesaid portion of the judgment of this court, it was submitted that this hon'ble court has decisively interpreted the treatment of adult sons as separate family and relying on similar provisions for treatment of adult sons as separate family and for allotment of a minimum of 2 hectares of land in the nwdt award and the r & r .....

Kartar Singh Vs. State of Punjab.

Court : Supreme Court of India

Reported in : 1994SCC(3)569; JT1994(2)423

..... . by operation of the interpretation clause in article 236, the expression 'district judge' includes judge of a city civil court, additional district judge, joint district judge, assistant district ..... of issue of such notification before such local court shall stand transferred on that date to the specified court;(d) all cases taken cognizance of by, or transferred to, the specified court under clause (b) or clause (c) shall be dealt with and tried in accordance with this act (whether during the period of operation of such notification or thereafter) as if such offenses had been committed within ..... indulging in wanton killing of persons or in violence or in the disruption of services or means of communications essential to the community or in damaging property with a view to commit any of the offenses enumerated under any of the clauses (i) to (iv) indicated under the definition of the word 'terrorist';(3) the scheduled offenses committed by terrorists should be on such a scale and in such a manner that it is expedient for the purpose of coping with the ..... save the definition, in the sense that "actual knowledge or reason to believe" on the part of a person to be roped in with the aid of that definition should be read into it instead of reading it down and clause (i) of the definition 2(1)(a) should be read as meaning "the communication or association with any person or class of persons with the actual knowledge or having reason to believe that such person or class of persons is engaged .....

Novartis Ag and ors. Vs. Union of India and ors.

Court : Supreme Court of India

..... . section 2 contained the definition and interpretation clauses; it defined the terms invention and medicine in clauses (j) and (l) respectively as under [the provisions quoted here are as those were enacted in the 1970 act and before those provisions underwent the amendments with ..... that section 3(d) operates only as ex majore cautela, ensuring that mere discoveries can never, by an effort at interpretation of clauses (j) and (ja) of section 2(1), be considered inventions. ..... production and supply of generic antiretroviral agents.the wto ministerial declaration on the trips agreement and public health adopted in doha, 2001 affirmed that "the trips agreement can and should be interpreted and implemented in a manner supportive of wto members' right to protect public health and, in particular, to promote access to medicines for all ..... the test of enhanced efficacy in case of chemical substances, especially medicine, should receive a narrow and strict interpretation is based not only on external factors but there are sufficient internal evidence that leads to the ..... . in order to understand the meaning of invention under the patents act, 1970, as it stands today after its amendment by the amending act of 2005, we must refer to clauses (ac), (j) and (ja) of section 2(1) of the act [clauses (l) and (ta) of section 2(1) are also on the issue of invention but as noted above those provisions, though defined in section 2 are not used anywhere else in the act and, therefore, we do not take .....

Glaxo Smithkline Pharmaceuticals Ltd. Vs. Union of India and ors.

Court : Supreme Court of India

..... paragraph 2 is an interpretation clause, it defines certain expressions occurring in dpco as under: 2 ..... no.7153 (e), in exercise of the powers conferred by sub- para (1) of para 25 of the drugs (prices control) order, 1995, the central government having regard to the factors specified in clause (e) of sub-para (2) of para 25 of the said order and also having been satisfied for the need to do so in the public interest hereby exempts the bulk drug and formulations based thereupon specified in column 2 of the table ..... the clarification made with regard to dpco,1979 is equally applicable for interpretation of 1995, dpco, since para 14(1) and 14(3) of dpco, 1995 is identical to dpco,1979.28. mr. s ..... ganesh, learned senior counsel for the manufacturer/distributor also relied upon a decision of this court in ranbaxy laboratories1, wherein this court had an occasion to interpret an exemption notification issued under paragraph 25 of the dpco,1995. ..... the consumer gets the benefit of the notified price, irrespective of batch numbers since the formulation be interpreted with the object of the dpco as the guiding principle. ..... our view, it is well settled that if the departmental circular provides an interpretation which runs contrary to the provisions of law, such interpretation cannot bind the court. ..... moreover, it is submitted that if a circular provides an interpretation that runs contrary to the provisions of dpco, the court may examine the provisions and interpret them in their proper perspective. .....

Godrej and Boyce Mfg.Co.Ltd. and anr. Vs. State of Maharashtra and ors ...

Court : Supreme Court of India

..... definitions in interpretation clauses may have no context (though this may not be true of all definitions) but therefore, all the more reason, why the word 'forest' in the composite expression 'forest-produce' in section 2(f) should ..... : an interpretation clause of this kind is not meant to prevent the word receiving its ordinary, popular, and natural sense whenever that would be properly applicable, but to enable the word as used in the act to be applied to something ..... exceeding one year, or till the date of the making of a notification, whichever is earlier, the owner or such forest and all persons who are entitled or permitted to do therein any or all of the things specified in clause (i) of sub-section (1), whether by reasons of any right, title or interest or under any licence or contract or otherwise, shall not, after the date of the notice and for the period or until the date aforesaid, as ..... exceeding six months, or till the date of the making of a notification, whichever is earlier, the owner or such forest and all persons who are entitled or permitted to do therein any or all of the things specified in clause (i) of sub-section (1), whether by reasons of any right, title or interest or under any licence or contract or otherwise, shall not, after the date of the notice and for the period or until the date aforesaid, as ..... collocation or phrases, howsoever wide or comprehensive in their literal sense are interpreted from the context and scheme underlying in the text of the act. .....