Court : Supreme Court of India
Reported in : AIR1953SC333; (1953)IIMLJ123(SC); [1954]1SCR53
..... place although, as pointed out in the previous decision, american cases are not of much assistance in interpreting article 286 because of the different wording of the import-export clause of the federal constitution, it is interesting to see that such uncertainties led the american courts to lay down the rule that - 'it is the ..... interpretation clause (1)(b) of article 286 causes loss to the states' revenue by depriving them of the taxes on such sales or purchases then such loss will clearly and solely be attributable to the intention of the constitution as expressed in that clause ..... sales tax enactment provides for adjustment on those lines, would not such legislation, in so far as it compels b to suffer the tax until he actually exports the goods, contravene clause (1)(b) which ex hypothesis exempts the transaction from sales tax and what would be the position if the goods were burnt or otherwise lost in the meanwhile, and the export never took ..... , it was not disputed that such purchases unless they were exempt under article 286(1)(a), would fall within the explanation to clause (1)(a) as interpreted in the majority decision of this court in the recent case of the state of bombay v. ..... result as the combined operation of article 286 clause (1)(a) explanation, clause (2) and article 304 as they were interpreted by the majority in that decision would produce ..... the interpretation my learned brethren are now seeking to place upon clause (1)(b) .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC219; [1959]35ITR400(SC); [1959]Supp1SCR204
..... now, the appellant contends that the words 'unless there is anything repugnant' are much more emphatic than words such as 'unless the subject or context otherwise requires', and that before the definition in the interpretation clause is rejected as repugnant to the subject or context, it must be clearly shown that if that is adopted, it will lead to absurd or anomalous results. ..... on behalf of the respondent, certain authorities were cited as supporting his contention that the expression 'previous years' in section 2(6a)(c) is not to be interpreted in the sense in which the expression 'previous year' is defined in section 2(11) of the act. ..... there, the point for decision was as to the interpretation to be put on the words 'end of the previous year' in section 25, sub-sections (3) and (4) of the act which dealt with discontinuance of or succession to a business, and it was held that the expression 'previous year' in those provisions meant an ..... the question is which of these two interpretations is the right one to be put on the language of section 2(6a)(c). 7. ..... it was argued that under section 13(2) of the general clauses act, 1897, words in the singular should be read as including the plural, and that, therefore, the definition of 'previous year' in section 2(11) could be read as meaning 'previous years'. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1795; [1962]2SCR452
..... it is true that under the interpretation clause in s. ..... the argument is that if for determining the value of the subject-matter it is necessary to consider only that part of the decree and subject-matter which are actually proposed to be brought to this court in appeal, in interpreting the word 'decree' in the relevant clause a similar approach should be adopted and only that part of the decree should be considered which is proposed to be brought to this court in appeal. ..... 133(1) should mean not a part of the decision or the grounds given for it but the decision of the suit as a whole; and if that be so, the clause could be harmoniously construed to mean that in determining the character of the appellate decree we have to look at the appellate decree as a whole, compare it with the decision of the trial court as a whole and decide whether the appellate ..... in dealing with this question we think the best course to adopt would be to consider the problem of construction without reference to the previous decisions on the point, and in construing the relevant clause it is obviously necessary to bear in mind that the clause under discussion deals with the constitutional right of the litigant to make an appeal to this court; and so it would be inappropriate to adopt a technical or pedantic approach in interpreting the material words used in the relevant clause. ..... 133(1)(a) is an independent additional test and its effect has to be judged by interpreting the words used by the relevant clause. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1963]1SCR778; [1963]Supp2SCR778
..... '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. ..... rightly. the illustration i have given of unconstitutional authorities acting under valid and constitutional enactments cannot be properly answered unless it be held that a plain and patent mis-interpretation of the provisions of the enactment could it self give rise to a plea that it was beyond the jurisdiction of the authority but that would be stretching the concept of jurisdictional ..... as not falling within the relevant entry in the legislative list the action by government or governmental officers would involve the violation of the freedom guaranteed by article 19(1)(f) - to acquire, hold and dispose of property or by clause (g) to carry on any trade or business, either the one or the other and in some cases both and could therefore furnish a right to invoke the jurisdiction of this court article 32 notwithstanding that the ..... that no fundamental rights can be said to be breached when the authorities act under a valid law even though by placing their interpretation on some provision of law they may err, provided they have the jurisdiction to deal with the matter and follow the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC694; [1962]Supp1SCR753
..... 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 ..... 31a and in particular the definition of 'an estate' contained in clause (2)(a) unambiguously covered cases of non intermediaries also, effect would have to be given to the terms used for it is a cardinal rule of interpretation that the operative words of an enactment, and in this must be included the terms of the constitution, cannot be controlled by reference to the object for which the provision ..... aid to construction can sought only when the words of the statute reasonably and properly interpreted are of ambiguous import, and the construction of the clauses now under consideration leads to no ambiguity. ..... 31a, provides for various types of legislation interfering with property rights, but in respect of the matter now in question the words in the original clause 1 referring to 'a law providing for the acquisition by the state of an estate or of any rights therein or the extinguishment or modification of ..... construction contended for by respondent would be not to interpret the enacted words but to rewrite the clauses altogether. ..... the petitioner's narrow interpretation of the word 'estate' in clause (2)(a). 24. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1371; [1962]32CompCas514(SC); [1962]Supp3SCR632
..... section 5 is the interpretation clause. ..... failed to comply with the requirements specified in section 11; or (ii) has by reason of the provisions of section 22 become disentitled to carry on banking business in india; or (iii) has been prohibited from receiving fresh deposits by an order under clause (1) of sub-section (4) of section 35 or under clause (b) of sub-section 3(a) of section 42 of the reserve bank of india act, 1934 or; (iv) having failed to comply with any requirement of this act other than the requirements laid down in section 11, has continued such failure ..... . the right to carry on business is not a fundamental right but is a 'franchise', though, it has by legal interpretation, been brought within the fourteenth amendment and the doctrine of 'franchise' has no place in the indian constitution : c.s.s ..... . the aid of american concepts, laws and precedents in the interpretation of our laws is not always without its dangers and they have therefore to be relied upon with some caution if not with hesitation because of the difference in the nature of those laws and of the institutions to ..... (2) the reserve bank shall make an application under this section for the winding up of a banking company if it is directed so to do by an order under clause (b) of sub-section (4) of section 35. ..... (2) the reserve bank shall make an application under this section for the winding up of a banking company if it is directed so to do by an order under clause (b) of sub-section (4) of section 35. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC577; [1963]48ITR123(SC); [1963]Supp(1)SCR199
..... . interpretation clause ..... because, as was correctly pointed out by the learned attorney-general, the court was concerned in them not with the general principle of apportionability of 'the incomes, profits or gains' accruing from connected activities but with the interpretation of the specific provisions of the excess profits tax act, 1940, and the indian income-tax act, 1922 ..... these provisions whose interpretation is the only point for consideration in these appeals run in these terms : '5. ..... . it may be pointed out that the learned judges did not expressly negative the item being 'profits', and the decision is authority only in regard to the broad sweep of the expression 'income' in the statute there interpreted. 25 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC560; 1965(0)BLJR54; [1964]8SCR313; [1965]16STC93(SC)
..... liability under a transaction is ascertained under the general law, and sub- section (3) comes in aid as an interpretation clause when the value is expressed in some law, contract or instrument governing a transaction not in terms of new coins, but of annas, pice or pies. ..... to interpret clause (3) in that manner would be to denude it of its true purpose as an interpretation clause, and to render it practically nugatory. ..... sub-section (3) is an interpretation clause. ..... 14 was susceptible of the interpretation submitted on behalf of the state of uttar pradesh, it was wholly unnecessary to enter upon the question of the vires of the provisions, because between the computation of sales-tax on a total turnover of rs. ..... if the interpretation which is now suggested on behalf of the state be accepted, the assessee in mangalore ganesh beddi works' case(1) was bound to succeed. ..... , about the interpretation of s. ..... it will be sufficient to state that in clause (e) of para 16 of the writ petition, the figures for the years 1956-57 for the amount paid at one anna per -rupee and the amount payable at 9 pies per rupee would then vary the amount ..... in dealing with these contentions, this court summarised the scheme of clauses (1),(2) and (3) of s. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC543; [1966]1SCR656
..... in determining the place where a contract takes place, the interpretation clauses in s. ..... were enjoined in cases where no specific rule existed to act according to "law or equity" in the case of chartered high courts and else, where according to justice, equity and good conscience-which expressions have been consistently interpreted to mean the rule, of english common law, so far as they are applicable to the indian society and circumstances. ..... . but we cannot go against the language by accepting an interpretation given without considering the language of our act.28 ..... . it is contended that the communication of an acceptance is complete as against the acceptor when it comes to the knowledge of the proposer but that clause governs cases of acceptance lost through the fault of the acceptor ..... "comment on these clauses is"(a) when acceptance is authorized to be sent by mail, the place of contracting is where the acceptance is mailed. ..... by the second clause of s. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1966]59ITR794(SC); [1966]2SCR732
..... suggests that the expression 'dividend' was to have a meaning different from the meaning assigned to it by the interpretation clause. 12. ..... as aforesaid, as the case may be, shall, by reason of the rebate of income-tax allowed to the company and to the extent to which it has not actually been subjected to an additional income-tax in accordance with the provisions of clause (ii) of the proviso to paragraph b of part i of the schedules to the finance acts above referred to, be deemed to have been made the subject of incorrect relief under this act, and the income-tax officer shall recompute the ..... : 'where, in any of the assessments for the years beginning on the 1st day of april of the years 1948 to 1955 inclusive, a rebate of income-tax was allowed to a company on a part of its total income under clause (i) of the proviso to paragraph b of part i of the relevant schedules to the finance acts specifying the rebate of tax for the relevant year, and subsequently the amount on which the rebate of the income-tax was allowed as ..... by the finance act, 1955, the proviso to clause(c) was omitted : thereby accumulated profits whether capitalized or not and without any restriction as to time were brought ..... by the finance act, 1956, clause(c) was recast as follows : 'any distribution made to the shareholders of a company on its liquidation, to the extent to which the distribution is attributable to the accumulated profits of the company immediately before its liquidation, whether capitalized or .....
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