M/S.Deepmani vs The State Of Maharashtra on 21 January, 2011
18. Mr.Joshi submits that it is well settled that
when the words have acquired a particular meaning flowing
from the authoritative construction given by the superior
Courts, then they are presumed to have been used by the
Legislature in the same sense that was assigned to by the
Courts. Reliance is placed on Kesheji Ravji v. C.I.T. 183
ITR 1 SC; Gandhi v. C.W.T. 184 ITR 34 SC; and Sunandadevi
v. C.W.T., 204 ITR 842. The relevant extracts of pages 71
and 72 from the Publication Maxwell on the Interpretation
of Statutes 12th Edition is produced on record to show that
the construction that have been placed on the statutes
having similar scope can be referred to in case the
Parliament uses the same language that was used in another
Act of Parliament referring to the same subject.