Document Fragment View
Fragment Information
Showing contexts for: function of functionary in S. Kumar And Ors. vs Collector Of Central Excise And Ors. on 1 July, 1983Matching Fragments
93. Material has been placed and considerable argument advanced to show that Officers functioning as Additional Collectors arc in fact not Additional Collectors. We have found above that these Officers are in fact Additional Collectors. Even otherwise, when an Act or Rule provides for a functionary, the Act or the Rule must be interpreted on the basis that such a functionary in fact exists or would if necessary be created. When Rule 2(ii)B speaks of an Additional Collector, it must be interpreted on the basis that such a functionary in fact exists and if necessary would be provided for. To illustrate, if a law speaks of District Judge or an Additional District Judge it must "be interpreted on the basis that such functionaries exist or if necessary would be provided for. The argument that Officers functioning as District Judge or Additional District Judge are in fact not so, would not be relevant, for interpreting the law, though it may be relevant for other grounds. .Thus viewed, the argument that the Officers are in fact not Additional Collectors would not be relevant for interpreting the Rule.