Taxmann's Jurisprudence Interpretation & General Laws (JIGL) | CRACKER

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Contents % ' ! 0

Chapter-wise Marks Distribution

I-7

Chapter 1 1.1

SOURCES OF LAW

Chapter 2 2.1

CONSTITUTION OF INDIA

Chapter 3 3.1

INTERPRETATION OF STATUTES

Chapter 4 4.1

GENERAL CLAUSES ACT, 1897

Chapter 5 5.1

ADMINISTRATIVE LAW

Chapter 6 6.1

LAW OF TORTS

Chapter 7 7.1

LIMITATION ACT, 1963

Chapter 8 8.1

CIVIL PROCEDURE CODE, 1908

Chapter 9 9.1

INDIAN PENAL CODE, 1860

Chapter 10 10.1

CRIMINAL PROCEDURE CODE, 1973

Chapter 11 11.1

INDIAN EVIDENCE ACT, 1872

I-5


3 4 . % 4 . / #

I-6

% ' ! 0

Chapter 12 SPECIAL COURTS, TRIBUNALS UNDER COMPANIES ACT & OTHER

LEGISLATIONS

12.1

Chapter 13 ARBITRATION & CONCILIATION ACT, 1996

13.1

Chapter 14 INDIAN STAMP ACT, 1899

14.1

Chapter 15 REGISTRATION ACT, 1908

15.1

Chapter 16 RIGHT TO INFORMATION ACT, 2005

16.1

Chapter 17 INFORMATION TECHNOLOGY ACT, 2000

17.1

SOLVED PAPER : CS EXECUTIVE - DEC. 2020 (NEW SYLLABUS)

P.1

SOLVED PAPER : CS EXECUTIVE - AUG. 2021 (NEW SYLLABUS)

P.11

SOLVED PAPER : CS EXECUTIVE - DEC. 2021 (NEW SYLLABUS)

P.20

SOLVED PAPER : CS EXECUTIVE - JUNE 2022 (NEW SYLLABUS)

P.28


Ans.:

plain meaning rule

E H T N I E R E H T T O N S I D R O W A F I D N AG N SI NN OA I E S S M I MY ON YA NN AE V EI MG UE SB E T R O PN TL L O A NH DS L T U I OE HT SU T EA NT /3 -

S E C E N N U S I D R O W O N S A G N I N A E M N E V I G E B D L U O H S W A L E H T N I D RD OE S WU YY R L I E R VA %S

DET E A L NVH U AAT R SR SHI Y DE DA RH OT NM OM WF ICA EGER HNSG T I E E N HH TA T A T HEDO T MNT SLAG I A N CGI SI N NN D I R OH N I O T CAC C EEC UT RI RMA T D EYE S NHRU A OTN R CNI T I S DN FD RO O E OC S EU RE L I U EEB RR H T O YAN T R N E A OIR T E I A N T S I A EL S WE MS I R C EG E N L EH E E L T T L O TA N S E OCDS I ND N MH AN DC A NEES ATNE O F S TO A D S S E R R E R IS H I F P EAUE R Q HH CH 4PA T

S EES T HE U T L T FN A O U T S E GT EN HI U T T NA HAT CES I MA H WA L ER GU AT UA E GN C N D N AN E L R EA E HY F T R R E A YN T F N I I L I D A E UR H QO T REEY F OHBI T T RNOS T E I U T SJ L DI A O EGT YUNS I F R I D H T D S T N ONO U O O . MC R S OEE G T E GBCT NTNA E S I U UTQ H N T ME E O D NTSA D SIN E I S R EI NAA R S A E E DR HTR N T E OH OW FC T )

added to or taken from

3.1

TAXMANN®

A Y G Y T L I N F D B I O A N R E S U A G E E S C N B SM N A A N L E H OA N T C I R N A S R U I E E O V T S T T OA N D S R I E PN N D D R A A SD A E N T E I S L S N U EA E N O UY S I O E A RR T I G A R T C R T S A N N C H U I NI U N R P R R OD T A S A T CR G S L E N OO D SN U N O R M I T R P I O C N SE O O I CA L L W EH A E PA A T @ R L R R I U E EE E HM DT RS D T H I C N T I H L L R T L U N T A A R F S E NO N E O O W R I Y L S I D E E L R U S S F D REH R A E A E F H A L O L C I N N P I CTT YO D I S T I R U T D EGA A C A S A R HN N R M N I O G S T ME I V @ T R N SI W I M D S P I E R G O E L N N A T C N PU AG AR U I K T E EG RG S A HE U U A M T O E T B S T B A S S E NH T R G L OO T @ E N A TT U N S S I H E T I GR U T DA A N E O R E I A R T L T D S E U E S OM W E N R RT H Y U T H EE O S OT T C I CDH F CA R HH N O NA T 4 !S O 44 ) E M O 3 literally

grammatically

INTERPRETATION OF STATUTES

3

CHAPTER

PRIMARY RULE: LITERAL CONSTRUCTION

1. Discuss in brief the primary rule of literal construction in the interpretation of a statute. [Dec 2013 (6 Marks)]

natural, ordinary or popular and

grammatical

except when there are technical words


TEE TE FDR A H H N I UT HT I H T F OO DNCOCT S I T L I E E G SH YME HT N T I I I ER SU D S H A T T R GT WI ESO I L C SP SC TBS S M ) I E A A C AR N S G SPIUN P R I I HD UPT ES E R R EO NE OHL I T T U H W GR T S I Y N SR EE I I R O LYH L E T HOP4U R P T WSA T A N T TEE S DR L I EU MF I H LOW TO P C N P# A S O NAET I I HRNT S DETUECR EBEOEUO H L #HRA T T T Y U SL S I L NREDN L S H B I F4 NOG E I AOI C E H T E D Y H S RL L E C E U DBEH S SOI E PT N O A HM O RF WS MI E P O T EEERN H E N L L E E T H U O U HTT I RRRT N T E I G N FFD E E L N E E I I I T NCA N H Y H E N 5 F CC A I R I S V L S T D I EN I A E MM T N AHEI T U DG E T D T I E I A HH NUN R T 4T O AOI S E B O T E V A H S G N I H T R U O F E T U T A T S A F O N O I T A T E R P R E T N I E U R T R O F E L U R SD I E H R T E RD E I S PN SO !C T C ! E H T F O G N I K A M E H T E R O F E B W A L N O M M O C E H T S A W T A H 7

T O N D I D W A L N O M M O C E H T H C I H W R O F T C E F E D D N A F E I H C S I M E H T S A WE D TI A V HO R 7P

E S A E S I D E H T E R U C O T D E T N I O P P A D N A D E V L O S E R D A H T N EH ML T AA I E L R W A 0N YO DM EM MO E# R E TH A HT F 7O Y D E M E R E H T F O N O S A E R E U R T E H 4

HNGR C NU A I I E C H N C AO WME T Y NO ME ONL I H T A S T C R E UO U H RD T C T A I S H SN NI OHNW CTIN A T I L TU P A N " H EO T HT I TvTC Y P SE ODE L L DERO O AMN C EG TR E S IH UEH HCT MT D S IN E H T CWA R UN X T OADE E V #D T T P N EAO O HDD C T NAE TA A EH FBT HE T IDD SH L R T CUA C G ESOE I H R M I SR D S NI EE D O H L I T T U R SC RS OV US FE RD E RT I PS R H CPNO O U S IS CW ML E AH L TT EAA H HS F HO 4h T

TAXMANN®

EE N HI 4M R S E E L T U E RD EO HT T FT S O TP S M E E DT L T O A E ETH HA T T HE ST N I I NNM OOR I I T T E A A T T T E E E D R R PPT O R RE E S T I T N N M I I I Y A Y R R OO N T I T A U U T T M A A T T S S S T ) FF O O N EEO L I LT U RUN FRE T E A I N H S I CISE S E R I T L O U MUT T A ERAT L F SS HE I 4I G H E EH CL S T EF I HO MT

3 % 4 5 4 ! 4 3 & / . / ) 4 ! 4 % 2 0 2 % 4 . )

3.2

MISCHIEF RULE

2. Explain the Mischief Rule in the interpretation of statues. [June 2010 (6 Marks)] Ans.:

“mischief and defect”

S EU L U O RU EG I HB T TM A HA T E R WA EN I V O I ET HS E T U G DQ N EN I S S IN E SA R PDE XRM EOE W SEN A O HHN T TN A R H UET OHE #WR YO EL M MN EOF R O E PL E UB L 3AB C A I EL P HP A T PC AY SL I B EA S N A O CS SA E N OR DE YR EA (D N NNA ) I Raj Singh]

[Umed Singh

Ans.: Please refer to answer of Question No. 2.

1584

Heydon’s Case

Sodra Devi’s case,

3. “Heydon’s rule is not always operative in interpretation of statutes.” Comment. [Dec 2011 (4 Marks)]

Ans.: Please refer to answer of Question No. 2.

4. Explain the ‘mischief rule’ under the Interpretation of Status. [Dec 2018 (4 Marks)]


3 % 4 5 4 ! 4 3 & / . / ) 4 ! 4 % 2 0 2 % 4 . )

O DT L U S OA HO SS TT C C !! EE HM T A FS O NE H OT I S NE I I T V U OST RNA POT I S S EI E NV L OO O DRH NPW ARE E ET HH L T O F HOO O WT T N AEE C SN M A E T R C DE A AF N ER E R E T EHN BTE I TWS T S I UDS EN MU O RC ET T S U NA T OE A CK T S EA !BM

DO NT R AA SE NP OP I A S I H V OC RI PH OW S WN TO NS I EI EV WO R TP E BE TU C R I T m S NN OO CC D O I T O VOE ASZ I OON T DO S M O T R T R UE A OL H B #I Y S ES E HO H T T FPT O SA I H YT T IT U O RS DE T EVC HEI N T m EN SH I O TWC ) 6. Explain the importance of rule of harmonious construction in the interpretation of a statute with the help of a decided case law.

Ans.: Refer to answer of Q. 5

7. Explain the rule of harmonious construction in the interpretation of statutes. [June 2011 (8 Marks)]

Ans.: Please refer to answer of Question No. 5.

RULE OF REASONABLE CONSTRUCTION (UT RES MAGIS VALET QUAM PAREAT)

8. Explain the doctrine of “ut res magis valeat quam pereat”.

[Dec 2006 (10 Marks)]

OR

Describe the “Rule of Reasonable Construction” under the Interpretation of Statutes. [Dec 2019 (5 Marks)]

TAXMANN®

TSND NC U N EO O OF A C CF I N EE N N R OI O I EEMYT L BB C RNE I A TS A S O G NSHN A F NOO I P N D AF E EIE CI O L TU HA VW RA CH T h I E H T EFB O WDH R T ET I ST O R S NE E N ORAM I O P S I RN T I E W E V C HE OTOT RNN S I PO KSA OS SAN WEIHI TBTNH EDAOT I I H R L T W WC A U R EOSUE R R H I T H E SS S T HYH IN I T E E OET TH4C YU T N ACT E H A NT R T HAS ME O CNE HB TT C UGH AOO3UT NHT PF EC NvEO NAENRS O V RT AEI I T OR HG NT C A I I UYP E EW RCR B R N T E D EE YST N HL EA H ST OI IMC 7C SO

R EEA H E M T AP SS I P TEA I HH TTC A FI HOH T SW DNS L ON E I T HC O I S SE I A SV WOO R TWP I TT NC EU ER T WS TN E O BC HO ST A L O C NS OO D D E O S AT I EE N HL O BM AI SR DS I A OH O VPY V A S I E OT H I T T RT SE T A R VH UE ONT O #ES EHT HWC T I L FDF O NN AO YT C T CO U ND !T ) Binod Kanungo And Others

Raj Krushna Bose

-

T C I m N O C A D I O V A O T Y R T T S U M S T R U O # T A H T E NT OU I T T A A T T 3 E R F PO RS E T N N O I I S FI O V EO L R U P RE DH NT UN OE SE AW ST I E TB )

YD EE HNE T I A N WT O B AO R L E E H E HB T T O FNG O AN SCI NTW OlO I EL S L NO I V OEF RBF PMO S EUS R E OMC IO MX RAR OMP E OTH WAT THN NTI EYD EAE T WWA THL E O C BU I V TS C E I NB m NIO ODT CED E AWE O L S LN IO EF E R L EU E HBR T O DN NL EU D HON HA 7S Ans.:

[Dec 2009 (4 Marks)] 5. Explain the rule of harmonious construction.

3.3 RULE OF HARMONIOUS CONSTRUCTION

-

[Dec 2014 (4 Marks)]


Y C N E T S I S N O CM SE DT RS OY F S F L A A HG CE I L H E WH NT OO F I T C G UN RI T K S NR OO CW HH CT UO SO OM T S NG EN VI I T G A EI T BI L DC L A U OF Y HT SN EI CA NR T EE R C E F D E N R 0A

SR A O GS NU I O N U Am ER ME NP EU V3E I T SU G D T ER A BO T TWS S F U O Y R MA S R SE ES T EK U C T EA A T NM S NE NUH I T EY DS EU B S UOD STE DDS REU T OC T O WE N EPE HXR E T LTA L O S A D N ES R L O I B I EW S R S T UN OT PA A LC SS l A II G RE N A G L F I E S SH N !T I

T A E R G F O S FI E O TR E)U L S T U E A RT L S EUI T HA G 4T E L S v FE S O E H I NT C F EOO I PT SA N RT O OEI T DRN P NR E I E T K T N N EI I ME E U AHR S TT ERE O HF T H FST O ET L h SUU NRO AYD ERN I MAF M IO R PT S ET HR T U FO O # EE NH OT O T P L E H 9. “Rule of ejusdem generis is merely a rule of construction to aid the courts to find out the true intention of the legislature.” Explain. [Dec 2010 (6 Marks)]

LA L A R R E E NN EE GG EE HH T 4 Y R Y OR GO EG T E A T CA TC C NE M I T S S A N I S O D I S AES H FT E O R FP SO D X RGE N OI G WN N I AD CE I E F MC I C E EDR PE P ST C SI M R WT O R OS F L E L R G O F N I SAN DNA RE E OV WIM G L T S E A I B R E S E NYK EAA GMT NDD ER R HO O 7WW

LOSY L T T T A I A R EC OT A L SA SI L L G E ! M OI RD R N S E O GEEN V K I T I I L S DGS A NNL OAH AI MNN NT E A I OR HE N I TA L V R S I EU COG KL I LT I S KL L I S CA L EEO A M MHMCI I4O N E N D C A AD N R E C I E R DE I S T L HN I S WVTE E O O ECEHM DEC RO UB N OD SL A CTEKE R HNOHCH CINDOT UTL LNCO SOI ATF SNWSOO DN L N S A A RC S L TN O A M U MIB O WC I N T I ETN A DA HE @ R ET T DAD S SRCEDU U I G E OS T L L GC S L I EN UWEL E EMRIH WH E O U AT BT D O L H F NI T A EL AW LC HA F T )

‘oxen, bulls, goat, cows, buffaloes, horses,

etc.’

RE E H HT T E O C N DI NS AS E SN E L A C L YP CI R R OA T E O D MU L C SN R I OT T O C AN R D T L SU KON CWO UvI RS T T E A L T C R SI O E HP L I ES B VN Oh A M R S OET L T D C U I E H AE S A OV B T DD SE R N RA E E F L WF E R OO WPS ARA L O W T AO T S FML I )

N O I T N E T N I E U R T E H T T U O D N I F O T S T R U O # E H T D I A O T N OV I T C U R T S N O C F O E ER L U U T RA L AS I YG L E E R , E E MH ST I F T O )

State of Haryana

Jage Ram

‘ejusdem

The rule

Ans.: Ejusdem generis generis’

TAXMANN®

Ans.:

E V A H R E H T A R Y A M G N I H T E H T T A H T S N A E M EE HD T U TI T A T EC F A E X DE LN L I I WE HB CY I A H WM NE OR I E T H C UT RH T G S U NO OH CT EN HE T TV C E EE J E R R U LT L A I WL S I TG R UE L OE D #H E ETS FU HO T E ENG L O A U I U RT G SNN I E H T A T N L RIE E NH PI T A SL N !P I

E YET NN VU I OA T I T T A RCT C E F UOF S REE E T T S H IT NUT T OA EP #T KE AE ESM L ! K B O A OT NYT OL E SBSL A A B A N I D EO S D ES 2S E UON FAR P E O TS R R S E ED NAC L U EORN 2UCAO F T C ROS vS S E R NEAU O YT CBRA T T L TS ESS I BUU G E TMML S N F UI T MERO R U E EEOC H T # N T U E E T NH T A E O4 T P I S S I M AV E O OVC TR I A T E A HPR H T G T NEN SI P E TOI hI LC H EP ADI HMN NT 4I EAW

D E Y O R T S E D E B N A H T T C E F F E

ut res magis valeat quam pereat

Ut res magis valeat quam pereat

3 % 4 5 4 ! 4 3 & / . / ) 4 ! 4 % 2 0 2 % 4 . )

3.4

RULE OF EJUSDEM GENERIS

can be explained as:

Examples:


3 % 4 5 4 ! 4 3 & / . / ) 4 ! 4 % 2 0 2 % 4 . )

S N O I T I D N O C G N I W O L L O F E H T O T T C E J B U S E L B A C I L P P A S I E L U 2

S D R O W C l I C E P S Y B N O I T A R E M U N E E H T S N I A T N O C E T U T A T 3

S S A L C A E T U T I T S N O C N O I T A R E M U N E E H T F O S R E B M E

N O I T A R E M U N E Y B D E T S U A H X E T O N S I S S A L #

N O I T A R E M U N E S W O L L O F M R E T L A R E N E '

D N A S E I C E P S E N O N A H T E R O M S E S I R P M O C H C I H W S U N E G T C N I T S I D A S I E R E H 4

A N E V I G E B M R E T L A R E N E G E H T TS A E R HI T U NQ OE I R T N E EN T I N R T I C DO ED T S E E H F I T N N AA MH T YG L RN A I EN L A C OE NM R SE I ED R A E O HR 4B

AD E SS E O I LP P P MU IS O TT I T EC S E UF AF CE EE BI V NG O OT I T R U E AD CR TO A N EI R S G D R HO T I WW F DO EG I L N P I N PA AE E M BL A OR T E U R DTU A EN T R A I L AI S U QMG EO E R L RF SF I EO ERN L U O U T I T RR N A EP E T HE N 4DI

D vER R H E E E T HM HT T T A O A O NH N E ATH Y L ST L FE A O O C MT I NU DF I OS I EC S S E S UAO PY L L C EPSP XLPTP EUOOA ERSNT HSAMO I T H N E A S4R T I S I I E G ENO N T IAD R I SE C H T T FEU S E O S T E N TR A O E T DS F SD O EAE H N NDT O OE I D D D S E I S E C I E M F EU R I DS P C X EES E PB h S A E F YOB T O L L E T G A E S U NS NH U I O T S N I M I AST T EANEI M EHE T T N N FT LWI I A U OEET R NR E A RT NKUO E TFS O A E E GS L R H ELSE I A T G HS HN E4 4I L I

negative implication rule

TAXMANN®

Y DADECDL I E RC E L B B DNOI A UIWLUMN O T U L PS P S O C I Ah S REA XL O R E E E A Y T PE H H NSBST R T NE EE TO E DH OB T M E E G A BI T I DDT H ETARUE O T VECNL SN I I S C A AMD N A N X O B H N T A A E R C SSIE S E N O I R Y T R C O M T L E N S E L I G I HV S A E D H T NE T U EUI O 4N L T S T W C E N IN D UA R S N NOSR I PO O H R A(I C I G T S ETTT T D E A N I S N L T N I EH O S L E I U D I S 4 R T G NU E E I L ABEAF E F T Y L R S DCR I DEE EXA D AL DEN SUHMA UNO UOTO L I E W W H M C S SA E NB U4vOR I L R SF ROD C E YEX L E FO V L D E E Y A A T R E CHT OT E E L I F E SO PAHR N R I R W C E M F EE E M E D S H R PT I VO NT SO U N I T A N R O EL A I E U T R L R T N A A T O A T S E E T O # T S L I T U N A NN U G L E L HI R I NT A H S I S ET E E S H S V E H T D I NISDY T N 4 E E EA A T R AOAR R L L E U E H S P T E I E HMA C F G ME R UI TS N 7I TS FEL I

“such as”

“includes”

express

Ans.: ‘expressio unis est exclusion alterius’ mention of one thing is the exclusion of other

3.5

10. Explain the rule of ejusdem generis with the help of any case decided by the Supreme Court of India. [June 2013 (6 Marks)] Ans.: Please refer to answer of Question No. 9.

11. Explain the rule of ‘Ejusdem Generis’ under the Interpretation of statute. [June 2019 (4 Marks)] Ans.: Please refer to answer of Question No. 9.

EXPRESSIO UNIS EST EXCLUSION ALTERIUS

12. Explain the ‘expressio unis est exclusion alterius’ rule of interpretation. [Dec 2002 (4 Marks)]


Ans.:

S DE ET I L U P T PT A AS SG A N WT I E ER KP OR #E T DN RI OO ,T D YE BL I NP P WA OT DO DN I Y A L L L SA A U S U T U N BR E D O M Y L E V I T A R A P M GO NC I MU E IR R X TA AS MNH C OI EC H HO W 4T GE NT I U N T AA T ES MT N EE I HC T N FA O N EA VF I T O A E CS I A D NC I N I E SD I L B ENS I T AS U NI T O A M I T D N S I A AP S OI RY E E DRI C A NR T UO C A DPR EMP PED T ON N L E A VOE ECG Y DB A S ESU CD I RO T C OT AWE R C PSN T DIE O R NT E AD F E SER E B GIH ARC C S S U 5A S S D R O W R E H T O R NO )

[Dec 2007 (4 Marks)] S T I M O R F N W O N K E E B I S D I L I U C OO 3H AS D RR UO T I W C S OA .O F @ E G HN 4I S ND AR EO MW Ans.:

N O I N A P M O C S T I H T I W N O I T A C O L L O C N I D A E R E B O T S I N O I S I V O R P Y R O T U T A T S A N I DS RD OR WO !W

SYOS UE TD R O GHDO O4EW T L C E A I D S R NN E T T AE S A E FS I O ERC T EA GO L S NS B NI I E! G T P OBS EC P CR S E I E UE H K ST EN T I R I Y A HD N CO A I O P H T S WR FM SEOO DDGC RNN E OU H IT WEN AY RE EA B R OYMN MEEW RHHO T OR TN OE RKR WHEEE T HBH TE T T EG YO O R O AH E H T HD CMC WE A A D E TP L RE A OI T HUMW T O M O SC R!L I E F ER D T R A U N T A S O A EGL N L O N I U I A RNC L EAE P K HEA X 4MT E more general

less general

associating

“it is known by its associates” accompanying

TAXMANN®

contemporaneous exposition

14. Write a short note on: Noscitur a Sociis

D N A T S E B E H T S I

13. Write a short note on: Rule of contemporanea expositio est optima et fortissima in lege. A T A H T S N A E M M IW X A AL MN I ES T HE 4G N O R T S

NAD O E I N T U O A R I T T T E S C R N PUO R RT C E S Y T NL N T O I C C RL I R OA T F S DRE EEB B I I L L D P L P U ATO SC H I E S R T T Y U S T T L FA A O T N S EE FL O UP NRA OEG I HI N T T C S URO REP T PM S NSI O!R C O L E A C R E N B E I F L F O N T A C I G R T N S I T F C O A E N L E U E 2 T U T A FT O S

AN O ES BR E OP T F SO R A R EU PO PV AA EF R N E I HD T E FV I L EO T S U E T R A T E S B LL A L NA EH PS T NI I YY NT T OU IL I A S GN I I V OBE R P PMO A T ARE L GOB NTA I BI T UL C UOE RDB T S D EL NL U B OA O CN W EO L I SO H A H EW 7R

3 % 4 5 4 ! 4 3 & / . / ) 4 ! 4 % 2 0 2 % 4 . )

3.6

CONTEMPORANEA EXPOSITIO EST OPTIMA ET FORTISSIMA IN LEGE

contemporanea expositio ancient statutes Thus, old statutes should be interpreted as they would have been at the date when they were passed

NOSCITUR A SOCIIS

RULE OF STRICT & LIBERAL CONSTRUCTION

15. What is strict & liberal construction of statutes? [June 2003 (8 Marks)]

Ans.: penal and taxing statutes

Construction of penal statute:

N U P E H T D I O V A O T S A D E T E R P R E T N I O S E B Y L B D AE NU R OT SS A N EO R NC AO CS NE OB I T S S I U V O RM PT LI A T NN EE PM AH FI S )

E R O M E H T N O I S I V O R P L A N E P A F O N O I T C U R T S N OO CT T EC L B E F AF NE ON SE A V EI R OG WE TB D EL BU NO AH CS ET R N E E HN I T FL E )

-


3 % 4 5 4 ! 4 3 & / . / ) 4 ! 4 % 2 0 2 % 4 . )

U G I B M A N U E T U T A T S E H T F O E G A U G N X AA L ET HY T A SP S O E T L N N UO I DT EA XG AI L T B EO BE TH O T NS NE AS CO NP OM SI R Y E L S PU !O

E NB I EO HT T S SA NH OD I E T X A T A E T R PE RB E O T T N I T H OG WU TO FS O O EH L B W A PN O AS CR EE R P A E TH N T ER MU TO C V AA NF EH GC NH I I X AW T N NO I ID STE DAT T RE P OR E PC WR C EA FT ) N U E G A U G N A L E H T S S E L N U N O I T A R E P O E V I T C E P S O R T E R OO NS T SI A S HE K EA T U M T A Y T L S L A GC NO I V X I AU T Q !E -

-

-

FE D T EOU UDA T N RI T T K S S NAE OO H CS T F YL L AO T C E SG I I R SA T E S U EXG A BT N A OF L T E EOH N R T O A I F SI I NT D ESE DOS RPO UMP I BT M YA I R HE A T B T SN E NIA OEC L MPH I C RCI N OI H SR W E P X Y S AH I T L T A GTN NDE I NP S I OH F PE O MB N ICO SI I T G E S I T OS Y U L OA T EPS A HMO T 4I 3 S

ST ET T B NU U EO T A MD T S EY R AI N YU BQA F EO NR WE E OSS DEA H C DT I L N A L ) L A NTD EAE EHS BTU E EE C VS C A AO HT E SDH T NT N EUG D MONE I EBCS Y N R U T I EC U U T C QDN ESEA R ISE T LR HH A R UTT UOIO D WT E#DO CEE G OHI O RTLT PDPS NEMA T O I E A CH L T T P R N l E EE CME N EOBE C R EEB E V HBA E H OHT 7T

E B T O N L L A H S T I L A N I M I R C T C A N A E K A M Y L R A E L C E T U T A T S L AA N FI O M SI DR RC OS WA ED HE T U SR S T S E L N N O 5C

INTERNAL & EXTERNAL AIDS IN INTERPRETATION

TY IO L V E NR %S NEE AOM I DI S D T NU E ) L BI T ST T A CT H!R C O UNH SAS SE EEH T l4 U I T T N E A E T C S DN I FT E O R ) E F E E M R A F N O K Y E CD T I I L O N I #C AL A F SA I NS EEE L D T0I I T NV O AR TI R ODP HNY S)L E E NC H ON 4 T E )I N T TI E C EV !B N EIO CRC C NS R EE O DDF -

(1) Short title:

TAXMANN®

E E E N T H DOT U I U T T N L A A I C T U S N S TD EIC I S HD NA T U I L A A P NL N I A R S EN E L NT R B N OI E AT I T L N II E A A R RA VET SG AS UN EL EH LI R 4IW A SO HT L E L CNT O E I O H & MN WT C CLT SA A E L N N A I I S E G R N F R E O T O AI A S TMI MR V A O SR EPG S OENP HBIY D R T T O S NOAT E ANEIT EYHSU N A A MM T E R A L T S BTS Y DE MEF I L A O A H U ED LTR N A O NHPET I RG HA C U E S E O T T L E HI T N R T ) TOP S F IR V G L E E O NR T S N OP T I L I

SD T I I A GE NT I A N I M A I T T R I E G CE S L A A RI S OT F ) DN EO R I R T E C F U E R R T S ES I BND YON C AS A TI MI T TNF C OO !T T R HA EG HL IP T FGA O NS I I EW T L C T O! I T R HE GT ND H T ON L F EAO HEE 4PL T OI CT S G LN A O R L E NE EH G4

RL EO E HF B T NNM I OA SE DA R NE P UR E OEH F T EHR T R GA A NL E TI C WC !O S I EHT HSC T S! L FA O E T I H EC T S OEF PRO REE UHG PTA S DI NU NA G AT N A ENL O VC E I T H T C T E)F J E ) B T OU T TC NA I T! A S E ME HD E EHTR HTFO O F 4O N T G N EE I L E B MB MT T ACS EAU R N 0EM

S I T I S A E R E H 7 S D A E R A I D N ) R EO DF OE #D LO A N# EA L 0N NE A0 I D L A NR ) E FN O E EG L A B ME D AI EV R O PR EP HO 4T T N E I D E P X E

Example:

3.7

Construction of taxing statute:

16. What are the internal aids in the interpretation of statutes? [Dec 2001 (8 Marks)] Ans.:

(2) Long title:

admissible to construction

(3) Preamble:


E H T T A S DN EO T I R T E C S E NS I E EH R T A F HO CT I C H E WF F SE E T E O H NT S ES S E OR HP T X EE R A D SN E A T T O NC L! A N NA I G N R I A S -N O I T C E S E H T F O E D I S

E R A O H 7 S A S D A E R T C ! T C A R T N O # N A I D N ) E H T FT O C A R T NN OO I C T C O ET 3T N E T E P M O C

NT EN EE BU T I ET S VS E ANL HOI C T N#R E OH A I T G T U N Y T I I BU T S R NDS T EN OS #S O EAC HPR T SO FAF O D NE SI OS E T L U U C I T N T I E T R S E A N B EO E HC V T EA OH H T TY DFE EOH DTT NR EAE R PPO P F E AT E R SUE T E I T H T S O 4 NN O Y LC L A B NOM I T G E D R S L A S E -H !

S G S N O NN RI OO D I TIPA T E C C E H EE H T S SF FF B O OOU PPSS U DR U R OOO O RR G W G G N OENI T HIDN NTA O A EOLEI VTPHI S I E E G L V H T T O B EBL R U BMO P O YAT RD G E AR N I N MP ORU O SSC R Y A G T T T S NDOU I N I ENG D O T NIC AA EEABN C R (T SMI YNAI D L OFA L I A O T R N C EA E ES NS AS EO CA GT E O ED HT R ET A D EXNE l S I R E E R Y R E HP L F N 4S E /R G T C E !NSB I N ND Y O A I AE A S I N(V M I E D v OS #T LN A A NV ER E 0S NC AI I L D B NU ) P EF HO T FY O T I R O H T OU T A L U SF NW OL A I T F C EO 3T S EP R OM F E E T BN GO NC I E D H AT EF H/ Eh H 4S D A E R

L T U N FE T B M UT OC DA N FE O N NA OF I T O C US RM T R S E NT ON CI A SL A P OE T H DT T EC R I R R E T F S E E R R EO BT D YE AS MU E SB G T NO I D N AN EA HC RT OU SB E S L T N I T O I RS E S T E P R AP HX #E NN DTEEOTI N G X I RAHHTE O N A I D DT T TIOH4TE T H E R W G NT A N SD T E T DOE E CE ANE I NCR R R B M E FP ENP DI O T ONV R UR I R E N C SE E L SH OC DT I S NT N ONE7GXESAI I D E I I T U NEDDRE E I O Y L N E D B N I E HC L I NB L NT lT I X O A S I l N ESE I T T K NE S DE S RLlCOD E U E VO A I NI A PI T DS I I OMH GEC A T T T TI NDEHSESI N N P OUPCS U O S OI L S E E NU T I C L R CI S OO RSN NO S I SNI UTE T E l N U A T EYY ERL G U P E R I O UX $AA T R SBT Q A E MN EI T C ER T H I NM! Y C R 3 D ER WF OIAE !H YF DSH O D I NT O R RAFT ASE E OEL D D R V E F NN VE EIW SO I I E O OS T NT VEBI DI S N S N ES ElCAHONO E S ! T O E T T O D I UR I X HTT T S I I O C SPENNSI N V N NXEEAI O lR EF HSE OEV I BOSWI R I N P S T OC S SYOONDR I E I E O A T S D T E R I R R I DT H T H E PR I S ONRN B T E N HO XO l E T EW R OEET l7F I A E D H FS DNO S D O T NI T E FM EH O AA S N ! E T R I UG TC STBP C Y E DR XDE SI L T REYE R JLI C P B J E A OF O B PFH RW UA MO WO OT OS prima facie

TAXMANN®

3 % 4 5 4 ! 4 3 & / . / ) 4 ! 4 % 2 0 2 % 4 . )

3.8

(4) Marginal Notes: Example:

(5) Heading & title of a chapter:

-

Example:

(6) Definitions/Interpretation clauses:

NM WO OR NF KD E SV I NO OM I E S I R V T I OSR I RE O PS F NAE I CD A LA MI A M ECS HEI P T S N OA O T I S NNI OEV I O HR T P EWP CEE T XDA EA R NMA ASP E SI S I O HI SA CV D I H ON WRA P E E S S S U UUA AHC L L 4 C L A !O R SE I V N OE RG PE SH A T (7) Proviso:

E NB ED EL HU T O FW O H TC U I OH GW NT I N H E T E M MT C OA SN E TE R P E EEH CHT XTT ENO I N OD T E ER SA T I E OTW SSO I G V S NI OI V RH O T PE R AM P FOE O H ST NYF OFI I I LW T A C E NUI UQV FOR LTU A R P MOS T RTI ONN NEI MH ET T HC I W 4A

-

H T I W N O I N T I C E ER S E AH OT T D DE N EI DA NL EP PX PE AW SA I L NF OO I T N A O R I T S S I UV L O L I R NP !E H T G N I T A R T S U L L I F O E S O P R U P E H T

(8) Illustrations or explanations:

E C N E NF F OO I T E C H ET 3F OO T S T DC EE DP NS EA PS PU AO I NR EA EV BE T EA VR AT HS U =L L PI H OI C T H AW ; S N O I T E A D R T O S # UL L L A I N E 0 N T AF I E D H NT ) F FO O

Example:

O T E PR L U E T HA L YS EI HG T E L DE NH AT EF T O U T N A O T I S T N EE HT T N FI O E TL R B A A PM EU R S A E SR NP OE I T H C T EF S O ON T O DI ET DA C NI ED PN PI AE SM NO OS I T H A S R I T N S UR L U L F )

NE H AT ON T I H NT OI I W T P L L EA CF XE ES I NW AR GE NT H I D O DD AL U FO O EW S H OC PI RH UW PG EN HH I 4T E M O SN GO NI I S T I P V MO ER XP EI N SA I TM N F EO MT TI C AB NM EA

(9) Exceptions & saving clauses:


3 % 4 5 4 ! 4 3 & / . / ) 4 ! 4 % 2 0 2 % 4 . )

S EE HC T N FA O T S M U C NR OI I C T L C A EN 3O I RT E P DE NC UX E DE ES DO I H V OT H RT R PI E D NWR EL SU EA BE M EDT VHO AC N HI S SHI NWE O I D I T C P E I C M XEO EDH E EOL V#B L I A A & NL P EU 0C NN AE I D H NW ) DET T NU C A AT N AE LT A ESD PGE ENL I R A L E A FE P O E PR SE E RE S H E A HT CT R NN E I ID D N EDU DED NDE ENT PEA P PP E R AA C Y Y Y L L L L D A A A R ME E R NRL EOA GNT SH SI I G TR I E) S E UE ATHD T U L C T TE A A B GT H R NST U I FS T V II S AO TTD S C N ET AEJ O M N B YT OS L C R S I A A T L T NI I N MEDE N IEA 3 R M D WE OR HR E OF T N SO A C S HR T I E WW LO A EP DW O OH T EO T T U S T A A R T S O OD T E T DR EE HS CS AA T E T B A O ET R D A EE SRS A E I L TC I U R DRE E X ED E HN CU E S B ESO HTT 4HE G I R R A RT OI SR ME ID A N L U C S E L U D E H C 3 S N I A T N O C T C ! S E I N A P M O # E H 4

RL E E U HD T E E GH OC T S DE AH ET R EN BIT TSN N S OE UI M ST MS DEC NRA APN TXE E I S F T S O E TUR " R P A X PN E OE SI MT H RCT OUT R F S T N S EN I T A O U G T CA A FI T L O S A ASV EE OS T R DOP EPR HRO CUL APO T L R L T T A A N SRO E OC L F U T TO DI EH N HT N CI A 3WC Example:

N I T N A T R O P M I O S L A E R A C T E S P O T S L L U F S N O L O C I M E S E ST A U T MA T MS OF #O N O I T A T E R P R E T N I 17. Briefly mention external aids to interpretation of statute. [June 2009 (6 Marks)]

TAXMANN®

Y D Y R RMRNA OEAER R R WST T E I N N EE H O OT HS C T UCOL L HAEEA L M T MF IC OO O W S SC T S RR T E E R VOF F A OTE T S SND Y NEN L OMA L I A T S C S U I N A S V O NI O U R E T ExP A E S R UxN E M I ANA P A L I T O C S R D E EEEH H NCT T I O A D T NI T TI O N C DV OE CF FNA UO GE OT NGF I Y N H EA I T BS D Y O NI T Y R AR AS E I GV MH NO TC I D EAI H H NI VT W AG T S S S ONSN HT T O O T N I I I S E WDSM I I E V V TY O OC O TR OR L .P PAP @

S SSSTT C E E DC S !I L I RN S U A N RCUA O O I YS SFC O E NN T AIR I S R F DI RR T MN E N I DOE TE I S WV S I H X N EE ETOH R MCTE EO ET R NR T E RA EA HFC T T HM R T C EAR7I P U R U!OSS N D T I # I E R A S A L T L E E B LX S I ITHA ES G U N S ETTR OI L A T T E M T C T E ES R X S HFAE E R T E O P HRUS FNT O O O I C O C F I E I O N NT S R O OA N T W O I I I T T E R N E A N R T I C X EPV S I T E R R F UI N E UEO D I T PH UO N EI DTGC UNN I D E RI EBH T AL M S L T A EC DL EI AF HA N B O T TUS DMC DN E A!DC NA E NR I E F SRHAU O OEPTRS L A S EE 4P IADL E C I H NHSCT T C E I U R F R UO PS O A

E T U T A T 3 F O N O I T A T E R P R E T N I N I D E S U S D I A L A N R E T X E E R A G N I W O L L O &

NED FI L BR E ETO S S S T I NUW TE A C SMF !L SO T A ER R S HE U G T NON I NECN I GT D UA EE"E M NH lTE ETCY DUNRT O T AAX N L D O R E OT NNAI T N SlPC O I I OND C NT O R TA OSMA I E S L H I M S U R T E C O A R I YT PNCR R XONAA I I S EC T P S DE RI A OC OD O EN DOS T NI RT G R ORE TN O WF EDN I N AENSA NRUIE EOSTM HTIIE D E ER 7L S U BOU R I WAT S CE S TE I H MAB T H RT LE E U B H PC FY E I SH R A I A M TWC I

SFRLE A T O E G C CA T I AGT R U F NAO G LIMT S A N S S I CA TH A I C L R R OPE A M J F T B E O S OL I UR C H ES FE HMESH CIHET UTTCO N E SH DE T FT NR Y O A TAEW T F EA S N S R I E R V UDEEI E D HG OT N S T CI T UDS EX R EOI U A EHT LM KC YA AI R S N T H A RE S S C W E T S NL T R F E X A USC E ETS OEE S C T R #N N MI E T EAEH UN T HS BT CE O 4M R Y I M Y C UAN T G C CMA NA R I I SED N C A K E G INE D , U NN H O I S A T D R N ERN S T U I UE U S T T OU D A DE RT T R Y UASNO STEAL 3 S H P T DET C M NH FA O AT FE

(2) Historical background:

-

Non obstante

(12) Non Obstante Clause: Non obstante

3.9 Example:

(10) Schedules:

(11) Punctuations:

-

Ans.:

(1) Dictionaries:


S ST DA NI OA I I HM S STI UI RL L H C UT XTOC D E EE CP FS ES O EUHM L T4U U R C RU S R EON I HC OC T I DESNS E EHAII H C T T T T C A T I I I OW U U C G NBY I U NYB S R AO NT M R EU T MS A TO I R N G H U#I N O NEV I #HOVL S I I T O EI LT A S MGCL E N S U E% RIR G R T N P E S NN I L UI S 3SOTR T A EACH U HYFT O 4RO C W O SE T Y N S I I B OV H I T D E S YE E HT R L A UTU T QDS N EN EGG NN O MI VAC AL I HE L O R SCB A E WY PR OA FNN O I M

STGSDE S DX NIRN RE I L6OE OT A WN WS E M O Y T DE SC S R A E E S T RE S VD EOT Y EI L EUS W E O T EUR HLA U I T R M WRS E T S H AN S S AI T H ST N EOI A C H O S DF TT D AO FY R EN O TO R O TU I RDW ES A BN E TE PDH T S GNT X U% NADv T I M E NMHS T G I EX U RR I T SO EE U E T F A T T N A REH U O T OB D T S CA TRON !R A E T IS T E TTN RT I X HE A I T ES HMDT E NO T E VNT I T O I U D CE CT E C OOJ A RT NI OTB E S E O T UC CS S HR R N E E EESTH D N DR T EMNIO NF E AOT UE h G ERSMUN I E T BT SH 3 A I T D I T T OM S T U HNAL U RI T EE C OFN R PWCO A I R EKEGYDI NO S NBE F OCBI DYT HATHDN TR O T E WBN E CENO I P NENMNMAE H T E A OT OU R ME R EECSm E EE TO OCH T SCDNCNT E I T A I OF OYRUO MT L R T S T U EE MSH D DAOR D E Y OATI NT A T O CU CS I UU G DEE Ah D T E E A G R FOT B I T O B TCSTS E N E A N TI R OOAMVO N A ODE I DNDAHS D PE E I SYV L NU T SE EK I C A A R O EOWTOAEMR F O R N H P O HL E E T 4ENDSS HR E O T BI U H NEA T O NTAWHDC A D N AL TA YON 3 N EI CS IA E G EHH v MF DE METE ELTI E T EB AI T S ENHI T A L N MUO BHECR T T S A I A M S MI T P T H I A N S TCIM OE E L E I R E N HCH T EHAHT N A I MW0TN TE F F E ER EO TS TH O H C UH T T ANT N R I TC7O NA OG A I O EG N PS T I EIN NAHTR I A TTORVA N D O RT TDEEPEP N E R R R R H R E OUO E T YC F ON PR EY F NS I EG HB GD AA R T I

GSEENE E H HMI NT AT I 4 I U DD WT R P NN OA S ) L T T L TTA R S O D F NUANE S OHAT T O V # E C E I D N L A R ENOE T N A I R R N T I E A UED E S ODNCHI N l ) T CE T I I L F FR NA O H O I C SDEUEI NNI CQGH OAT EAW I U A C H S I GN I AT D C ENRONID P G A T D)Y N E F TLI I E NO T L B C T HE P GS ET I P D J E A EBT OSA R T U EE EI OC T SNHB F FNMSETO D E O V RI I NT EDESG S A P U N S I R E S OB 5P T NI I E SES C E I I O E NR R C T E A UBES T J H SDYS FA W O HHAMS W C U N MLULC A A O S R EI I I T SC R T FI S I E O Y D T EEN S A ECHO T N EMC M NAEC T I A T N R R AA T U A OT S S I I PA D EPS S MTN HNA T I I3) (6) Use of foreign decisions:

TAXMANN®

3 % 4 5 4 ! 4 3 & / . / ) 4 ! 4 % 2 0 2 % 4 . )

3.10

(3) Parliamentary history:

(4) Reference to other statutes:

S T NNN OIE SEM H A A ETI R L NR DIA NF0 AOE EH SS T T UY C EEB J DD B OAE FMT O P EO TB N D ENA MAN ECE T vE L A B L T I L S EI " L E VB E A HH HE 4T H FET O MG SAN E ST I S EC UH A AT N L FE C I NSN I OE T S SU E E T G T A N O T A .S hFH EOC HNY T ON I ST A A A T LT U L E O E R H WP T RI SE A TW

NE WH OT NM KO R S IF ND OE I V S I O V OM RE PR NS I I A E MSI T A ECR HLF O T A I E OC T ED NPA OSM I AS T P I ENN CEO XHI EWI S N V AEO D R SA P I E HMT CSA I IR H A OP WS IE EV S S UOA ARD P L C N S A !U E HS 4U A O L SC I L V A OR RE PN SE A G

[Dec 2009 (4 Marks)]

18. Explain: Proviso

-

(7) Statement of objects and reasons:

-

pari materia i.e.

pari materia The phrase ‘pari materia’ is used in connection with two laws relating to the same subject matter that must be analyzed with each other. (5) Reference to reports of committees: -

Ans.: Proviso:

TT S N EI N MI TH C T AI NW E EE HB T D L FU O O TW U OH GC NI I H H W T E T MN OE SM TT P EC CA XN EE EE OH T R E STH I N T OI SD T I O V EN OT A RT E PS R E AGW FN O O I H S NT I OE V I O T MR C NOP USE FYH LI FT A LF MAI RUW OQE I NOV ETR HRU 4O P


3 % 4 5 4 ! 4 3 & / . / ) 4 ! 4 % 2 0 2 % 4 . )

FE O H ET L F B O MT AND EEE R M R 0T O EC N HAG T NI NEE I RB DO T NFS UNU OO F SM E EAL R EB A R TEM C HA !T E R EGP HN T IE FWH O OT R EHA S SE OS L PL C RA S T UI I PC T DEC NR! E AH E H ET T VS I F T N O C I A ET E J G B NA OOU NCG I TN A ) A L ME E ETH HUT T 4A F T ) S T EC H! T

T N E I D E P X E S I T I S A E R E H 7 S D A E R E DA OI #D N L) A NR EO 0F NE AD I O D N# ) L A F O N EE L 0 B L MA R AE EN R PE EG HA 4E D I V O R P O T R DTSSSE E A G NOV HI ND ANI R E SG N TE O S N AN EA E EOT R I UH MO MDT P EA TL T C TROD ABS E NM OWR E ESTR H A E D E ETR ER HF FOT H0 E O T FR FEGWOE E O N B H H H I TTD C T O R I T RREH A T O R E PV WH E WH G AE OU EWT SWH I OT SO E( D F AN T I S U T A E T T I S UNI A N T GBOR A I S T A NTC AI C TC U E U ! FR RBLN O B U T T E O S S O M I EN H ND T L T A C O O B E F U CAR MCO R T AR RD0S EONEN N E P F O R HO I OAT 0DS R G C I EV PN ES TR O IC HU S E N RT T !P I A EPO O EER EB NTM L HP I I T S Y 4 A L A L ENE GEP H SNIT T NA ETODT OM HB EA N U ,I T ADE N ET IEOH EI V HGDDT T I E O T R R ENR I ELRTR A E E N E OR KA S VI I O MA , COR T

EET R N UHE T T FM A O L T S C I EA G GN EA L E EUE HGH T NT FA F O LO NES OHN I TO T I N FS EII T NV N O OR I I YC T P R E A UH MRT T IS E R D PNI EOR R HCE T OV STO E D S T I OA O L N C NN S I AA D C ST TA C I !NR E NIV TE AH OG W T EUO L O( B R MBR A AEE EB L R C 0YT ELO N HO N T S I TNE R T OAU HCT T SU A NB T S )

E H v V CTSDI C I E A UEC G J SB L NA T h S AN TUT U N S R U SEM M T OEU X S CHC E EC CTR RN ADI E ONCH A A T GTT T N S NOSF I ERIYML KEDNUE S D N C T A AN I UE R T I T OK C OUR N T ORIGE DT U,I NM EYSE T L DC T R T E I NA A U TS HT UN N T EShAOE E T R OS SC R E I H TETEUT D S N R H RT U A DN F OEG I N O #BE AD E EYRGSY N T HAEI C O T MVS SA L T A FP A A SH LM HA PA T O C E F S I T DT O R E EC R O E G CAO T A I MI S TFvI U O L H T E G A NC T E N M U NI H A R T L T O EO A R T ET R T F A A S BS I S E EDE YH L C D HEC T ARTS NE EOFI E H X R R LOE T L A E A O F NR N H E T SR T CI A E T Y I T HX EA A H HW TE MWT )

F S NO OR I E T P B MM UU SN E R PE RR OA F E DR EE EH NT O R NA SE I L EC R E T HO T RN A S EI L C E SR I U ET T AS U L S T W I A G O T L EL S ELO HEF T S HA F T O E GFR NOA I N E NS AO ET E I H MN 4 E ET HN S T N EIO R EI T E HP HT 7FM IU S TE U R "P

21. What are the presumptions in the interpretation of statutes when the intention of the legislature is not clear? [June 2012 (6 Marks)]

Ans.:

TAXMANN®

SY YSA R N A A OHM T I TS N S R EA T U I CO MC M AO # I I L L YEC R T A NHE 0A4P FM S N O OM NNI U OOTC C I T UI R S U R UB C T L S C N SNI XT OH ER FUCT I F O O WS O E E#S YT I L H RI U RSNOU O I T L G I S EG T I I S HN B H E T EM D%UV A EYQI T T B G G A A N N I L D I S I C EV I V NT G L L O UAO ES NISLE ECETR N A R TUNHN R N I UEITS W D OSI T E R #I A I U TS V EI O IE# MYH A THY EW R DTB O PEE UH STD UDT E 3T EL ENTR U ES HIRE U YO 4R N VO O# C W T EO S E I HN H B T

Y L E S O O L T O N D N A Y L E S I C E R P D E S U E R A E T U T A T S A N I S D R O 7

3.11 19. Explain the role of ‘Preamble’ as internal aid in interpretation of statute. Though the preamble cannot be used to defect the enacting clause of a statute, it has been treated to be a key for the interpretation of the statute. Examine. [Dec 2019 (4 Marks)] Ans.:

Example:

e.g.

20. Comment: Parliamentary history as an external aid in the interpretation of statutes. [Dec 2012 (4 Marks)] Ans.:

PRESUMPTIONS IN THE INTERPRETATION OF STATUTES


W A L E H T F O E T A T S E H T S W O N K E R U T A L S I G E ,

Y B S S E L N U W A L G N I T S I X E E H T N I N O I T A R E T L A Y N A E K A M T O T NN SE E M OT DC A EN R UE T S A S L E S I R G P EX ,E Y R A I C I D U J E H T D N A E V I T U C E X E E H T F O E C I T C A R P E H T S W O N K E R U T A L S I G E ,

T I Y B D E S O P M I S E I T U D T U O Y R R A C O T Y R A S S E C E N S R E W O P S R E F N O C E R U T A L S I G E ,

E K A T S I M E K A M T O N S E O D E R U T A L S I G E ,

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G N I E B S A D E N O I T N E M Y L S S E R P X E S I T I S S E L N U E T U T A T S A Y B D E T C E F F A TD O E NT C SE I F EF T A A T O 3 S

F YTEL L O R E B N E S AI VSC T IT AEL C OP SD I PA E EEAH R E4 CL E HNU E R 4F F L O A T T R N C LE E AA N N T LNE A I I G NME Y I IH L T MR I IC4 U R G AT C N A AGE NT H RI N I T OT I A F Y W ET DR L E I N EC U R I EG O U T D QUA S T ETU S A R T E O L SS H N I DAT U I TW T NA I L I Y MHT U T I G L Y I N T B E S L O T I I A I U I U T S L T E GPH I T M SS C A AC N UT ST O LC E A A R NT POI O T G MN D NNI S RE OT EC RN OO T S ITD

-

i.e.

EY T R U A T S A S T E S C EE HN T R EO M IS T D ER HO T TW A S S DE ER S P S X E E S S T OU PO NH OTN I SW O R I E T A Y PA S AW N H E CAP I NM H EO WK C AT ST T U H TO GO H I NT R I EW R R SAO T DN H EO GS I I R T SA DAC EPL I T SP S A E M 6WI

3 % 4 5 4 ! 4 3 & / . / ) 4 ! 4 % 2 0 2 % 4 . )

3.12

“Mens rea” i.e.

“actus non facit reum nisi mens sit rea”


Jurisprudence Interpretation & General Laws (JIGL) | CRACKER AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

N.S. Zad, Kalyani Shirode TAXMANN June 2022 7th Edition 9789356221550 270 PAPERBACK

Rs. : 395 | USD : 36

Description This book is prepared exclusively for the Executive Level of Company Secretary Examination requirement. It covers the questions (topic-wise) & detailed answers strictly as per the syllabus of ICSI. The Present Publication is the 7th Edition & updated till 31st May 2022 for CS-Executive | New Syllabus | Dec. 2022/June 2023 exams. This book is authored by CS N.S. Zad & CS Kalyani Shirode, with the following noteworthy features:

· Strictly as per the New Syllabus of ICSI · Coverage of this book includes: All Past Exam Questions

CS Executive December 2020 | New Syllabus

CS Executive August 2021 | New Syllabus

CS Executive December 2021 | New Syllabus

CS Executive June 2022 | New Syllabus

· [Topic-wise Arrangement of Question] Questions in each chapter are arranged 'topic-wise'

· [Most Updated & Amended] This book covers the latest applicable provisions and amendments under the respective laws

· [Marks Distribution] Chapter-wise marks distribution

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