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Mewar Sugar Mills Ltd. vs Deputy Commissioner Of Income Tax on 9 February, 1998 cites

Tarulata Shyam And Ors. vs Commissioner Of Income-Tax on 19 February, 1971

11. B. R. Meena, the learned Senior Departmental Representative, further highlighted the general principles of interpretation. According to him, it is the primary duty of the Courts to find out the intention of the legislature and to give effect thereof. There is no scope for importing into the statute words which are not there. Such importation would not be to construe but to amend the statute. Even if there be a casus omissus the defect can be remedied only by legislation and not by judicial interpretation. Once it is shown that the case of the assessee comes within the letter of the law, he must be taxed, however great the hardship may appear to the judicial mind to be as held in the case of Smt. Tarulata Shyam vs. CIT (1977) 108 ITR 345 (SC) when the language of the statute is clear, it is not permissible to use the speech of the Finance Minister or seek external aid. Full effect is to be given and the fiscal statute should be construed strictly. It is not for the Court to strain and stress the language of the section so as to enable the taxpayer to escape the tax.
Calcutta High Court Cites 16 - Cited by 139 - Full Document

Anandji Haridas & Co. Pvt. Ltd vs Engineering Mazdoor Sangh & Anr on 13 February, 1975

For this proposition, reliance was placed on the decision of the Hon'ble Supreme Court in the case of Anandji Haridas & Co. (P) Ltd. vs. Engineering Mazdoor Sangh (1975) 99 ITR 592 (SC) and CED vs. Alladi Kuppuswamy (1977) 108 ITR 439 (SC). It is also submitted that the interpretation should not be absurd nor nugatory. All the parts of the statute of sections must be construed together and every clause and the section should be construed with reference to the context and other clauses thereof so that the construction to be put on a particular provision makes a consistent enactment of the whole statute. This would be more so when literal construction of a particular clause leads to manifestly absurd or anomalous results which could not have been intended by the legislature. Since the legislature in this case tried to tighten the delayed tactics resorted to by the employers in making actual payment to the gratuity fund created by it, the provisions of s. 43B squarely applies and, therefore, the view taken by the Hon'ble Judicial Member is liable to be sustained.
Supreme Court of India Cites 8 - Cited by 47 - Full Document
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