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1 - 10 of 23 (0.27 seconds)Finance Act, 1999
Section 26 in The Special Economic Zones Act, 2005 [Entire Act]
Section 51 in The Special Economic Zones Act, 2005 [Entire Act]
Section 93 in Finance Act, 1999 [Entire Act]
Government Of Kerala vs Mother Superior Adoration Convent on 1 March, 2021
In
our view we are supported by the decision of the Apex Court in Government of
Kerala & Anr. Vs. Mother Superior Adoration Convent (supra), where it
has been held that the beneficial purpose of the exemption must be given full
effect to and before interpreting a statute, "we must first ask ourselves what is
the object sought to be achieved by the provision and construe the statute in
accordance with such object". The Court went ahead to hold that in the event
of any ambiguity in such construction, such ambiguity must be in favour of that
which is exempted. On the principle that there is a clear distinction between
exemptions which are to be strictly interpreted as opposed to beneficial
exemptions having the purpose of encouragement or promotion of certain
activities, the Court relied on several decisions. It is relevant to quote the para
from the said judgment: