Bhinka And Others vs Charan Singh on 24 April, 1959
15. The Gujarat High Court also took cognisance of the
heading of Rule 86-A, which reads "conditions of use of
amount available in the Electronic Credit Ledger". The Court
held that on a plain reading of the heading itself, it was
apparent that Rule 86-A could be invoked only if the amount
was available in the Electronic Credit Ledger and not
otherwise. The Court held that it was a settled rule of
interpretation that the section heading or a marginal note
could be relied upon to clear any doubt or ambiguity in the
interpretation of the provision to discern the legislative intent.
[vide Uttamdas Chela Sunder Das Vs SGPC6 and Bhinka & Ors.
Vs Charan Singh7].