Professional Documents
Culture Documents
1
criminal misconduct by a public servant by offering
Craies, Statute
2
3 Ibid., at p. 64. Law, 7th ed, pp. 65-66.
AIR 1953 SC 325.
4
5
AIR 1954 SC 375.
AIR 1954 SC 749.
6.
AIR 1956 SC 476.
14 THE INTERPRETATION
OF ST
contended that no such tax could be levied as betel leaves were ATUTES
the sale of which no tax could be imposed. Under the Central vegetables on
Berar Sales Tax Act, 1947 as amended by Act 16 of 1948. For this,Provinces and
relied on the dictionary meaning of vegetable which says that athe
appellany
that which is pertaining to comprised or consisting of, or derived, vegetable or
contobtbotenaatiirnoicedn,al
from plants or their parts. The Supreme Court, while rejecting the
held that betel leaves could not be given the dictionary, technical or
meaning when the ordinary and natural meaning is clear and
Being a word of everyday use it must be understood in its popular
which the people are conversant with it as also the meaning which unambithesenseguouy by
dealing would attribute to it. Its sale is, therefore, liable to sales tax.
In Motipur Zamindary Company Private Limited v. State of Bihar l
statute
question was whether sugarcane fell within the term green vegetables the
6 of the Schedule and as such no sales tax could be levied under the in Entry
Bihar
Tax Act, 1947 on its sale. The Supreme Court held that while Sales
dealing
taxing statute the natural and ordinary meaning of a word should be the witha
meaning. In the present instance the word vegetables should be correctin
its natural and popular sense and that dictionary meaning is not of
here. Vegetables as the normal people mean by it are those which
interpreted
suchcanhel be
grown in akitchen garden to be used for the table, that is to say, to be
during lunch or dinner. Sugarcane definitely does not fall under this
In Rutherford v. Mauer,2 the words 'trade or business had category.
interpreted, 'Agricultural land was defined under Section 1(2) of
Agricultural Holdings Act,1948 as land used for agriculture which is so uSedi
the purposes of a trade or business. It was held that the words 'trade o
business' included the keeping of a riding school as is clear from the language
the section and it is not limited to only agricultural trade or business.
In M.B.S. Aushadhalaya v. Union of India, the question was whethe
Ayurvedic Preparation were mdicinal preparations. Holding that they wet
so, the Supreme Court upheld the Union power to legislative in the formi
Medicinal and Toilet Preparations (xcise Duty) Act, 1955 under Entry Ad
List 1.
In Rajagopalachari v. State of Madras, the Supreme Court held thit:
tax on receipt of pension is not a tax on employment under Entry 60 of List :
the Seventh Schedule of the Constitution and hence, it is not within t
legislative competence of the State but is within the legislative competene!
the Union under the head tax on income in Entry 82 of List I.
In Municipal Board v. State Transport Authority, Rajasthan,5Authority.
the loc
of a bus stand was changed by the Regional Transport
application could be moved under Section 64-A of the Motor Vehicles Act
to the State Transport Authority against this order with thirty days j
however!
date of order of the Regional Transport Authority. In this case,
1. AIR 1962 SC 660.
2 (1962)1 QB 16.
3 AJR 1963 SC 622.
4 AIR 1964 SC 1172.
5 AIR 1965 SC 458.
INTERPRETATION
GENERAL PRINCIPLES OF 15
THE
moved to the State Transport Authority after the expiry of
application was the date from the knowledge of the order passed by the
fromn
thirty days Authority. The Supreme Court observed that whenever
Regional Transport
statute is plain and unambiguous, meaning should be given to it
language of a While interpreting statutes of limitation,
irrespective of the consequences. meaning of the
considerations are out of place and clear grammatical
equitable
enactmentshouldstand.
Udeshi v. State of Maharashtra, the appellant was convicted
In Ranjit 292, Indian enal Code bythe High Court for selling an obscene
under Section Chatterley's Lover the sale of which was banned by the
Lady
book titled India. The appellant contended before the Supreme Courtunder that
Government of maintain conviction
accused had always to be proved to
mens rea
of the
prosecution had failed to prove mens rea, that is to
criminal law. Since the sold or kept for selling the obscene book with the
appellant unjustified. He
say, that the the book was obscene, the conviction was
knowledge that are such a large number of books these daysin book-
there other that a book seller cannot
further argued thatcontents so different from each each book and cannot,
stalls andtheir
not expected to know the contents of held
possibly krnow. and is
absence of a guilty mind. The Supreme Courtunder
therefore. be convicted in the
obscenity was not an esserntial element of the offencemeaning
that knowledge of Code. The section is plain and its
Section 292, Indian Penal give natural meaning to the words used in the
unambiguous. The court must of the appellant held no
water:.
count the contention
section and on this Ltd., interpretation of Section 1(1)
Brothers (Builders)
In Quinn v. Burch(Contributory Negligence) Act, 1945 was involved.
of the Law Reform Act shall not operate to defeat any defence arising
According to which this contract' were interpreted literally and
'under a contract. The words 'under a meant only
that the words did not mean law related to contract but
it was held
parties to govern their liability.
a contract entered into between the of
Maradana Mosque (Board of Trustees) v. Mahmud,3 interpretation
In involved. Under a provision of an Act a
the words 'is being administered' was
was satisfied that a school 'is being
minister could pass a certain order if he the literal
administered' in violation of the provisions of the Act. Applying
rule it was held that the provision was in present tense and, therefore, only
conduct.
present conduct of the school could be looked into and not the past
landlord sued the
In Manmohan Das v. Bishun Das,4 the appellant (Temporary) Control
Spondent tenant for eviction under Section 3 (1)(e) U.P.
Okent and Eviction Act, 1947 on the ground that the tenant had, without the
latalord's permission, 'made or permittedtobe made any such construction as
Hpirnion of the court, has materially altered the accommodation or 1S
likely substantially to diminish its value'. The question was whether the
word or should be interpreted as and so that it is obligatory on the partt of the
landlord to prove that the value of the property was likely to diminish
1
2
AIK 1965 SC 881.
3 (1966) 2QB 370.
4 (1967) 1 AC 13.
AIR 1967 SC 643.
OF INTERPREIATON
||FGENIRAL PRINCIS
float
V-
a
Unon o f India,3
new company. ít
the
was proposed that tg
COnpany wil} take over t h e s u g a r unit o f t h e appellant COmnpany
Wksanundertaking of the Section
was, however, rejected under n e company. The application of
a nthne R appc
Trade Practices Act, 23(4) of t h e Monopolies
2969.z eThe Supreme Court a ltlhw e the appeal an
interpreting the
COnstrActiOn are.pOSsible, t n a t
WOrd
ndertaking observed at when mOre
which
Temnedy has t o be preferrea. If t h e s u o r e s s e s t h e Onischief a n a a o n s t r
A 1972SC 1548.
languae I s e d i n a s t a a t u t e c a n b e
AIR 19A
3.
AIR 19SSC 22B.
SSC2260.
PRINCIPLES OF INTERPRETATIOS
GENERAL
THE
Section 148 of the Act is generally to be comstrsed as "ruse
usedin 148 of the Act confers power upon the hppellate
"may" amended Section
"shall". directthe accused to deposit a sum not less than 20% c fie
The
Courtto
compersation to suspend the sentence. The Appellate Camthas
on applicationsum not less than 20% of the fine warded by e
direct to deposit a
irrespective of the. provisions of Section 357(2) of the Code t
to
power
Court
Trial Procedure, 1973.
Criminal
In Om
Prakash Agarwal Since deceased through lezal Representatives
v. Vishan Dayal Rajp0ot
and anotherl a srnali causes suít for
others Court of Additional
and arrears of rent and damages was pending in the
eviction,
under the Provincíal Small Cause Courts Act, 1887 [28 zmerded
DistrictJudgePradesh Civil Laws (Amendment) Act, 2015] and it continsed to
bythe Uttar
after Commencement of the Act of 2015. No cbjection was taken by
proceedeven
pecuníary jurisdiction of the Additional District judge and to
the tenant the
to
competence ofthe Court. Heheld took a chance to obtain judgnent ín his favour on
Court that he cannot be allowed to turn around ad
merits. The Supreme
contendthat the Court had
no jurisdíction to try the srnall cause suít and that
the judgment is wwithout jurisdiction and a nullity. The Act of 2915 is though
prospectivein nature, it is no longer in competence of the Snali Cause Court
presided over by the District Judge or the Additional District Judge to proceed
lakh. The proper
to decide a suit of having valuation of less than rupees one decide such suits.
Court to
course is to transfer these cases before the cormpetent
is a prOvÍsion
Even though if Section 15 of the Code of Civil Procedure, 1908jurisdiction of
which regulates institution of suits and does not affect the of the Act of
Courts,reading this provisions along with the relevant provisions
1887, the legislative
1887 and the Bengal, Agra, Assam Civil Courts Act, cognízance of by the
scheme is clear that small cause cases should be taken
SmallCauses Court presided by the Civil Judge up to the valuation of rupees
lakh by the
one lakh and cases having valuation of more than upees oneinvested with
District Judge or the Additional District Judge who have been
the above legislative intent and
the power of Small Causes Court. Unless Legislatíve
scheme is followed, there shall be confusion and inconsistency. the object
provisions have to be interpreted in a manner which may advancea particular
and purpose of the Act. Whern a statute provides that cognízance of
Court can take cognizarnce of
cause is to be taken by aparticular Court, no other
the cause, since the legislature never creates or provides for a parallel
When a
jurisdiction in two different Courts for taking cognízance of a cause.
Single judge notices that an earlier víew of another single Judge is not laying
to refer the matter
down the correct law, the appropriate Court open to hím is
for consideration by a larger bench.
3. The Golden Rule
The golden rule is a modification of the principle of grammaticai
intention of
Interpretation. It says that ordinarily the court must find out the thei natural
the legislature from the words used in the statute by giving them hardship,
neaning but if this leads to absurdity. repugnance, inconvenience,
1 AIR 2018 SC 5486.
58 THE