One of the principle laid down by the courts is that regard should be given to the object and purpose of the introduction of a particular provision in the Income-tax Act. Wherever it is possible to do so, the provision must be harmoniously constructed by avoiding a conflict. However, since little else is offered as an alternative discretion-confining theory, plain meaning survives. It does not extend beyond its territorial jurisdiction. It is the customer who make s an offer to the shop whe n he prof fers mon ey for an item on sale. When there are two provisions in a statute, which are in apparent conflict with each other, they should be interpreted such that effect can be given to both and that construction which renders either of them inoperative and useless should not be adopted except in the last resort.
He is bound to interpret the law and it is or as it should be. An ordinary instance of the mandatory provision of law is the constitutional provisions. Therefore, we may say that the procedural law, unless other-wisely in express terms always operates prospectively and not retrospectively or ex post facto. It is not his case that he has been deprived of making effective appeal for non-furnishing of copy of enquiry report. A statute's general purpose may be clear but the dispute may be as to the extent to which it has pursued or achieved that purpose. But the propriety of departing from the literal interpretation is not confined to situations described by these labels.
There are some special provisions which are attracted while interpreting tax laws. Sales or promotion of products that are replicas or imitations of designer goods. Any method that artificially generates clicks or impressions on your Google ads is strictly prohibited. Deceptive or manipulative content or construction to improve your site's search engine ranking, e. Expressum Facit Tacitum, expression precludes implication.
To help clarify uncertainty, judges have developed various interpretive tools in the form of canons of construction. Sundaradevi, it was held by the Apex Court that unless there is an ambiguity, it would not be open to the Court to depart from the normal rule of construction which is that the intention of the legislature should be primarily to gather from the words which are used. A biblical text cannot mean what it never meant, so do not try to apply contemporary situations to the text to prove that the author was somehow trying to give us guidance in an entirely new and different context. In State of Maharashtra v. This hierarchy generally characterizes where a court might go to seek to clarify an unclear statute, but several factors might tip the scales in favor of one bit of history or another of a particular bill. Section 33 2 says that a Government Servant can nominate or second a person in election but section 123 8 says that a Government Servant cannot assist any candidate in election except by casting his vote. Another important point regarding the rule of literal construction is that exact meaning is preferred to loose meaning in an Act of Parliament.
There have been cases in which Justices of the Supreme Court have agreed that the statutory provision at issue is plain, but have split 5-4 over what that plain meaning is. The rules of interpretation which we will examine in this unit are an attempt to provide some sort of reliable and consistent approach to the interpretation of statutes. In such a case, absence of contrary direction may be taken as satisfaction with widely accepted definitions, not as departure from them. More recently, some commentators and jurists who look at congressional processes have had a different take. Sutherland, Statutes and Statutory Construction §23:18 Norman J. In determining the intention of the legislature in passing a particular statute, this approach restricts a judge to the so called black letter of the law.
See Stephen Breyer, On the Uses of Legislative History in Interpreting Statutes, 65 S. The form of interpretation involved seeks to interpret the words of a political document in terms of abstract legal concepts pretending to have some form of universal validity. Concurring in the result, Justice Scalia maintained that the earlier judicial interpretation bound the agency regardless of the earlier opinion's legal reasoning. Clearly, the courts and administrative agencies have different interests and different types of expertise, and their respective processes differ in their openness to policy considerations, both in initially interpreting a statute and amending an interpretation over time. Can lead to absurd results. Also, in the case of Adegbenro vs Akintola the judicial committee of the privy council interpreted the provisions of S.
However the application of this rule in the interpretation of taxing statutes is rather limited since the literal rule is more often applicable and it is oft remarked that equity and taxation are strangers. Justice Scalia, who was in the vanguard of efforts to redirect statutory construction toward statutory text and away from legislative history, has characterized this general approach. The principle underlying this section is founded on public policy. Intrinsic Internal Aids to Statutory Interpretation These are things found within the statute which help judges understand the meaning of the statute more clearly. In deciding whether the provision is directory or mandatory, onehas to ascertain whether the power is coupled with a duty of theperson to whom it is given to exercise it. The court was considering the period of limitation for passing order in Revision by the Commissioner.
Those formulating laws do not have perfect prescience to make their laws cover every contingency. A word which occurs more than once in the same Act should be given the same meaning throughout the Act unless the context shows that the legislature use the words in a different sense. Violent content, racial intolerance, or advocacy against any individual, group, or organization. The results of this survey are reported in a May 2013 Stanford Law Review article. June 23, 2011 Roberts, C.
Please note that clicking on your own ads for any reason is prohibited. Finally, it is worth keeping in mind that it is often difficult for people who are not involved with a case to understand why certain decisions were reached based on newspaper accounts. You might be able to think of some basic examples for yourself. Therefore, it is argued, extrinsic evidence should not be allowed to vary the words used by the testator or their meaning. It is an essential point to remember that the Legislature did not want to do a vain and a useless thing by adding up numerous illustrations with each section.
Mischief Rule is applicable where language is capable of more than one meaning. The same words get the same meaning When a particular word is used in an Act, the same meaning must be attributed to the word throughout. It sounds to me like a voice from the past. It is even said that the principles of natural justice must be read into unoccupied interstices of the statute, unless there is a clear mandate to the contrary. A disqualification may result from actions such as not getting to the starting blocks on time, false starting, performing strokes in an illegal manner, or unsportsmanÂlike conduct.