Search Results Page
Search Results
1 - 8 of 8 (1.18 seconds)Section 5 in Punjab General Sales Tax Act, 1948 [Entire Act]
Article 212 in Constitution of India [Constitution]
Section 2 in Punjab General Sales Tax Act, 1948 [Entire Act]
Section 21 in Punjab General Sales Tax Act, 1948 [Entire Act]
Innamuri Gopalan And Ors. vs State Of Andhra Pradesh And Anr. on 8 April, 1963
3. As we agree with Mr. N. K. Sodhi, learned counsel for the assessee that in case of two possible alternative constructions or in ease of doubt or ambiguity in the true scope and meaning of the relevant taxing provision, we should lean in favour of the assessee; we need not refer to the cases on which learned counsel wanted to rely for that proposition. Nor is it necessary to dilate on the second argument of general nature advanced by the learned counsel for the assessee on the authority of the judgment of the Supreme Court in Innamuri Gopalam v. State of Andhra Pradesh, (1963) 14 STC 742 (SC), to the effect that there is no equity in a taxing statute and either the subject is within it or not on the words of the relevant enactment and that in a taxing statute there is no room for any intendment but regard must be had to the clear meaning of the relevant words. Their Lordships of the Supreme Court further laid down in that case that the entire matter is governed wholly by the words of the provision and if the taxpayer is within the plain terms of the exemption he cannot be denied its benefit by calling in and any supposed intention of the exempting authority, though the matter is different if such intention can be gathered from the construction of the relevant words of the statute.
The Indian Electricity Act, 1910
Godavaris Misra vs Nandakisore Das, Speaker, Orissa ... on 5 December, 1952
In Godavaris Misra v. Nandakisore Das, AIR 1953 Orissa 111, it was held that the expression 'in the Legislature' used in Clause (2) of Article 212 of the Constitution is not limited to the proceedings during the actual session of the Parliament nor is the Legislature referred to therein is the Legislative House in its geographical sense but would include preliminary steps such as giving of notice of the questions or notice of resolutions etc., business which may possibly be transacted outside the geographical precincts of the Legislative Assembly concerned. As already stated, the meaning to be assigned to any particular word, which is not otherwise defined in the relevant statute, must always depend on the context in which it is used. It is a well settled rule of interpretation of statutes that meaning and effect must be given to every word of the relevant enactment in construing it and, as already stated, the construction sought to be placed on the relevant provision by Mr. Sodhi would, in my opinion, amount to obliterating from the statute and ignoring the words 'in the generation or distribution of such energy'.
1