Court : Mumbai
Reported in : 2009(4)BomCR258; (2008)220CTR(Bom)649; [2009]311ITR46(Bom)
..... the matter, it would not be correct to contend that the expression as defined in the interpretation clause would necessarily carry the same meaning throughout the statute.107. ..... it is submitted that the absurdity of reading 'person' in the manner sought to be canvassed by the respondents has already been demonstrated and it was pointed out how such an interpretation would render several provisions of the act unworkable, and accordingly the expression, as used n section 195 of the act, must be construed in the context in which it appears, and so construed cannot include ..... it was by the finance act, 2008 that section 201 of the act has been substantively amended, and the interpretation to the contrary that has been urged by the respondents in its reply is without any basis and contrary to well-settled principles of ..... further, in any event, as the petitioner is urging that the provisions of section 195 of the act as sought to be interpreted by the respondents would be violative of article 14 and the petitioner is also challenging the validity of the retrospective amendments inserted by the finance act, 2008 in sections 191 and 201 of the act, ..... the only explanation offered in the notes on clauses regarding the 2008 amendments is that the pre-existing provision 'leaves room for an interpretation that a person required to deduct tax at source but not deducting the same will not be deemed an assessee in default under section 201' and that this was 'contrary to legislative intent' and .....
Tag this Judgment!Court : Allahabad
Reported in : (2002)3UPLBEC2569
..... 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 the term where the ..... down as follows (paragraph 5 of the said air):'5.....................we do not think there could be any inflexible rule that the word 'include' should be read always as a word of extension without reference to the context............................though 'include' is generally used in interpretation clauses as a word of enlargement in some cases the context might suggest a different intention...................................... ..... 105, 106:'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.' 54. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2001SC3527; [2001(91)FLR182]; (2002)1GLR792; JT2001(7)SC268; 2001LabIC3656; (2001)IILLJ1087SC; 2001(5)SCALE626; (2001)7SCC1; 2001(4)SCT1(SC); (2002)1UPLBEC228; 2001DGLS(soft)1084:2001(111)CLR349
..... of this court in heavy engineering's case (supra) and referring to the decision of this court in rashtriya mill mazdoor sangh's case (supra), the court took the view that the same principle would govern the interpretation of the expression 'appropriate government' in the clra act and held that the state government was the appropriate government pertaining to the regional offices and warehouses which were situate in various states ..... shall also refer to definitions of relevant terms in sub-section (1) of section 2 which contains interpretation clauses. ..... transport & dock workers union, a two-judge bench of this court, having noticed the conflict of opinion between different benches including two three-judge benches of this court on this interpretation of the expression 'appropriate government' in section 2(1)(a) of the contract labour (regulation and abolition) act, 1970 (for short, 'the clra act') and in section 2(1) of the industrial disputes act, 1947 (for short, 'the ..... . for a proper examination of these issues a reference to section 10 which provides for prohibition of employment of contract labour and clauses (b), (c), (e), (g) and (i) of section 2 of clra act which defines the terms 'contract labour', contractor, 'establishment', 'principal employer' and 'workman' respectively will be apposite, to interpret these and other relevant provisions of the clra act, to which reference will be made presently, we may with advantage, refer to 'craies on statute law' (16th edition by s. g. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2003SC3240; 2003(5)ALD39(SC); 106(2003)DLT350(SC); JT2003(7)SC446; 2003(6)SCALE831; (2003)7SCC589
..... of the matter, it would not be correct to contend that the expression as defined in the interpretation clause would necessarily carry the same meaning throughout the statute.108. ..... owner of the privileges in question who had offered to sell them cannot decline to accept the highest bid if he thinks that the price offered is inadequate.it will be seen from these observations that the validity of clause (6) of the order dated january 6, 1971 was upheld by this court on the ground that having regard to the object of holding the auction, namely, to raise revenue, the government was entitled to reject even ..... object of the statute is to see that a tribunal becomes functional and as such the endeavours of the court would be to see that to achieve the same, an interpretation of section 10 of the act be made in such a manner so that appointment of a president would be possible even at the initial constitution thereof. ..... , which are used in declaring the meaning of other words may also need interpretation and the legislature may use a word in the same statute in several different ..... , this court while interpreting the word 'restrictions' held as follows:'it is reasonable to think that the makers of the constitution considered the word 'restriction' to be sufficiently wide to save laws 'inconsistent' with article 19(1), or 'taking away the rights' conferred by the article, provided this inconsistency or taking away was reasonable in the interests of the different matters mentioned in the clause. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2009(111)BomLR2966; 2009LC(SC)246; 2009(5)LC2440(SC)
..... it is true that a heading cannot control the interpretation of a clause if its meaning is otherwise plain and unambiguous, but it can certainly be referred to as indicating the general drift of the clause and affording a key to a better understanding of its meaning. ..... this argument is taken to its logical conclusion, every consumer of electricity, whether domestic, industrial or commercial, would claim ownership of generation plants for the purpose of supply of power to their respective areas.iv) 2003 act must be interpreted not only having regard to history of legislation but also the purpose and object it seeks to achieve wherefor the commission and the tribunal were not only required to consider the chapter headings but also ..... interpretation clause contained in section 2 of the act prefixes the words 'unless the context otherwise ..... context of section 86(1)(b) read with section 23 and section 2(70) of the act if construed with the preamble thereof, upon applying the principle of purposive interpretation, it would be evident that the said provisions constitute an invisible seamless web creating a context which, far from being to the contrary, mutually reinforces each other and points only in one direction, namely the necessity ..... was commented:if the sidenote contradicts the text this puts the interpreter on inquiry; but the answer may be that the drafter chose an inadequate signpost, or neglected to alter it to match an amendment made to the clause during the passage of the bill. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2010(1)BomCR656; JT2009(15)SC269; (2010)ILLJ561SC; 2009(14)SCALE623; (2010)2SCC273; 2009(10)LC5041(SC)
..... or ambiguous and the definition of the 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. ..... to this question that the meaning of the term `unprotected worker' was only the casual workman, was not correct, while the learned single judge did not stop at that and gave a broader answer interpreting section 2(11) of the mathadi act and held that every manual worker engaged or to be engaged in any scheduled employment, irrespective of whether he is protected by other labour legislations or not, would be termed as ` ..... judgments starting from year 1974 right upto the present judgment of the full bench in 2006, covering period of 32 years, wherein the bombay high court has taken a consistent view in interpretation of the term 'unprotected workers' to mean only casual workers, or as the case may be, the workers, who did not enjoy the protection of the other labour welfare legislations. ..... senior counsel also urged that the full bench had erred in ignoring the doctrine of stare decisis, inasmuch as the provision had received consistent interpretation for a considerable period and hence, that interpretation was liable to be respected, particularly because the rights and obligations of the parties covered by this act had remained settled for a long ..... consequence, since the paras relied upon in this decision deal with the words 'notes and clauses' while interpreting the provision. .....
Tag this Judgment!Court : Gujarat
Reported in : [1969]24STC180(Guj)
..... watson speaking for the judicial committee of the privy council observed as under :- '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 ..... the report lord watson delivering the judgment of 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 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 ..... according to this passage in the above case, the word 'includes' must be construed as comprehending, not only such things as it signifies according to its natural import, but also those things which the interpretation clause declares that they shall include ..... not. therefore, the second part cannot be interpreted in the manner as contended for by the learned advocate-general that it widens the traditional scope of business in the main clause by means of such inclusion of distribution sales between the society and .....
Tag this Judgment!Court : Rajasthan
Reported in : 2005ACJ1653; AIR2004Raj131
..... attention was drawn to various sub-clauses of section 2 of the act being the interpretation clause defining learner licence, non-transport vehicle ..... , reported in (1994) 3 jt (sc) 214 : air 1994 sc 2307 while dealing with the case of karnataka rent control act, which again was a case of social legislation, dealing with the principle of interpretation of such legislation, it was observed in para 9 as under (para 8 of air) :--'it is, of course, true that the act is a piece of social legislation enacted primarily to protect the interest of ..... air 1965 sc 101, it was held that a liberal construction must flow from the language used, and the rule does not permit, placing of an unnatural interpretation on the words contained in the enactment, nor does it permit the raising of any presumption, that protection of widest amplitude must be deemed to have been conferred ..... and philosophy of the act, and the guidelines given by hon'ble supreme court are duly respected, but since even in this judgment, in para 13 as highlighted above incorporation of exclusion clauses in the policy permissible under section 96 has been duly recognised, obviously meaning thereby that if the insurer is able to prove the requisites as contemplated by section 96 (2), the logical ..... -- (1) on a true interpretation of the relevant clause which interpretation is at peace with the conscience of section 96, the condition excluding driving by a person not duly licensed is not absolute and the promissor is absolved once it is .....
Tag this Judgment!Court : Chennai
Reported in : (1995)IIMLJ367
..... . while an explanatory and restrictive definition confines the meaning of the word defined to what is stated in the interpretation clause, so that wherever the word defined is used in the particular statute in which that interpretation clause occurs, it will bear only that meaning unless where, as is usually provided, the subject or context otherwise requires, an extensive definition expands or extends the meaning of the word defined to ..... [1991]3scr307a , wherein it is said that the word 'include' is very generally used in interpretation clauses in order to enlarge the meaning of word or phrases occurring in the body of the ..... on statute law, seventh edition, page 213, where an interpretation clause defines a word to mean a particular thing, the definition is explanatory and prime facie restrictive; and whenever an interpretation clause defines a term to include something, the definition is ..... ' is very generally used 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 these words or phrases must be construed as comprehending, not only such things as they signify according to their natural import but also things which the definition clause declares that they shall ..... . the bench also observed that while interpreting clause 2(1)(o) of the act the purpose for which the act was enacted cannot be forgotten; but hastened to add that the issue is one to be decided by the state commission, national .....
Tag this Judgment!Court : Kolkata
Reported in : [1987]61CompCas628(Cal),91CWN596
..... it was 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 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. ..... both on the promoters and those participating in the scheme under the prohibition, it would not be just and proper to give such an interpretation to the definition clause with regard to the scheme under prohibition as would render it too wide and uncertain for its appreciation and understanding.36. ..... , in our opinion, it is not for us to find fault with the decision of the supreme court, more so, when for reasons already given by us, such an interpretation not only follows from the definition clause but is wholly consistent with the object of the statute and the intention of the legislature. mr ..... to conceive that there is anything imperative on the language of the present definition clause which impels us to interpret the term defined in a manner de hors the natural import of the term ..... there is no serious controversy between the parties with regard to the interpretation of the first part of this definition clause save and except the fact that while, according to the appellants, in order to constitute a scheme, all the subscribers must participate, according to the reserve .....
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