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The Institute Of Chartered Accountants ... vs M/S. Price Waterhouse & Anr on 11 July, 1997

"It is a well settled principle in law that the court cannot read anything into a statutory provision which is plain and unambiguous. A statute is an edict of the Legislature. The language employed in a statute is the determinative factor of legislative intent. Words and phrases are symbols that stimulate mental references to referents. The object of interpreting a statute is to ascertain the intention of the Legislature enacting it. (see Institute of Chartered Accountants of India v. Price Waterhouse [1997] 90 Comp Cas 113; [1997] 6 SCC 312 ; AIR 1998 SC 74) The intention of the Legislature is primarily to be gathered from the language used, which means that attention should be paid to what has been said as also to what has not been said. As a consequence, a construction which requires for its support, addition or substitution of words or which results in rejection of words as meaningless has to be avoided.
Supreme Court of India Cites 22 - Cited by 132 - K Ramaswamy - Full Document
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