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SVALEATQUAM PEREAT
Int
er pretati
onofmachi nerypr ovisionshoul dbesuchast omakesi t
wor kable.(CITv.Mahal iram Ramj idas[ 1940]8I TR442( PC) .
)Al lparts
ofasect ionshouldbeconst ruedt oget herandev eryclauset hereofwi th
reference t ot he contex tand ot hercl auses t hereof so t hatt he
const r
uct i
on puton t hatpar ti
cularpr ov i
sion makes a consi stent
enact mentoft hewhol est atute.(CI Tv.Nat ionalTajTr aders[1980]121
ITR535( SC).
)Nopar toft hest atutecanj ustbei gnoredbysay ingt hat
theLegi slatur
eenactedt hesamenotknowi ngwhati twassay i
ng.I ti
st o
beassumedt hattheLegi sl
atur edel iberat
elyusedt hatexpressionandi t
i
ntendedt oconv eythesamemeani ng.( CITv.Distributor
s( Baroda)( P.)
Ltd.[1972]83I TR377( SC) .)
WordsusedbyPar l
i
amentmustbegi ventheirordinar
ymeani CI
ng.( Tv.
Federati
onofI ndi
anChamber sofCommer ce&I ndust
ry[
1981]130ITR
186( SC).)Thedoct rineofutr esmagisv aleatquam per eatisalso
appl
icableintheinterpret
ati
onofaninstr
ument ,documentordeed.The
i
nterpret
ati
on whi ch upholds i
tsvali
dit
y should be preferr
ed.(Ram
LaxmanSugarMi l
lsv.CI T[
1967]66I
TR613( SC) .)
Li
kewiseift
hewor dsofthestatuteonapr
operconst r
uctioncanber
ead
onl
yinapar ti
cul
arway,thenitcannotbereadinanotherwaybyacourt
ofconstr
uctionanxi
oust oav oidit
sunconsti
tut
ionali
ty.(CWTv.Smt.
HasmatunnisaBegum [1989]42Taxman133( SC) .
)