Keshavji Ravji & Co. Etc. Etc vs Commissioner Of Income Tax on 5 February, 1990
59. It has to be reiterated that the object of interpretation of a statute
is to discover the intention of the Parliament as expressed in the Act. The
dominant purpose in construing a statute is to ascertain the intention of
the legislature as expressed in the statute, considering it as a whole and
in its context. That intention, and therefore the meaning of the statute,
is primarily to be sought in the words used in the statute itself, which
must, if they are plain and unambiguous, be applied as they stand. …”
The aforestated principle has been reiterated in Keshavji Ravji and
Co. and others vs. Commissioner of Income Tax[9].