Exception

Exceptions are generally added to an enactment with the purpose of exempting

something which would otherwise fall within the ambit of the main provision. 

For instance, there are ten exceptions attached to section 499, IPC which defines
‘Defamation’. These ten exceptions are the cases which do not amount to defamation.
Similarly there are five exceptions attached to section 300 of the Indian Penal Code
which defines ‘murder’. These five exceptions are the cases which are not murders but
culpable homicide not amounting to murder.

An exception affirms that the things not exempted are covered under the main
provision. 

In case a repugnancy between an operative part and an exception, the operative part
must be relied on. 

Some decisions have, however, been given on the principle that an exception, being the
latter will of the legislature, must prevail over the substantive portion of the enactment. 

DIRECTOR OF SECONDARY EDUCATION

V.

PUSHPENDRA KUMAR

Held- The Supreme Court held that a provision in the nature of an exception cannot be
so interpreted as to sub serve the main enactment and thereby nullify, the right
conferred by the main enactment. 

COLLECTOR OF CUSTOMS

V.

M/s MODI RUBBER LIMITED

Held- The Supreme Court held that whenever there is a provision in the nature of an
exception to the principal clause thereof; it must be construed with regard to that
principal clause.