absence of specific reference to mens rea is a case of casus
omissus. If the contention of learned counsel for the assessee
is accepted that
specific provision in that regard, it is clearly a case of
casus omissus.
In response, learned counsel for the respondents
submitted that plain meaning ... Popular Trading Company, Ujjain (2000 (5) SCC 515).
The legislative casus omissus cannot be supplied by judicial
interpretative process.
Two principles of construction one relating
fully effectuate the legislative intent.
It was a case of casus omissus.
The conclusion is clearly erroneous. It is against the settled
principles relating ... Popular Trading Company, Ujjain (AIR 2000 SC 1578). The
legislative casus omissus cannot be supplied by judicial interpretative
process.
Two principles of construction one relating
into the said rule as it is clearly a case of
casus omissus.
In response, learned counsel for the respondents submitted that the
language ... read into the provision
being a case of casus omissus.
It is well settled principle in law that the Court cannot read anything
into
meaning should not be given.
It is a clear case of casus omissus, an unintentional
omission, which is to be ignored as the intention ... subscribe to the stand that it is a
case of casus omissus. It is to be noted at this juncture
that the eligibility criteria
absence of specific reference to mens rea is a case of casus
omissus. If the contention of learned counsel for the assessee
is accepted that
most, this can be
considered to be a case of casus omissus, and the deficiency, if any, can be
filled up by purposive interpretation ... that count.
The rival pleas regarding re-writing of statute and casus omissus need
careful consideration. It is well settled principle in law that
application of the principle
known as casus omissus and the deficiency, if any, can be
reconciled by purposive interpretation by reading the said
statute ... relatable to proceedings under
the Financial Act.
Since a plea of casus omissus for purposes of
interpretation was urged, we think it necessary to deal
Popular Trading Company, Ujjain (2000 (5) SCC 515).
The legislative casus omissus cannot be supplied by judicial
interpretative process.
Two principles of construction – one relating ... casus
omissus and the other in regard to reading the
statute/statutory provision as a whole – appear to be well
settled. Under the first principle
Popular
Trading Company, Ujjain , [2000] 5 SCC 515). The legislative casus omissus
cannot be supplied by judicial interpretative process.
Two principles of construction - one relating ... casus omissus and the
other in regard to reading the statute as a whole - appear to be well
settled. Under the first principle a casus