Search Results Page

Search Results

1 - 10 of 34 (0.21 seconds)

K.P. Varghese vs The Income Tax Officer,Ernakulam, And ... on 4 September, 1981

7. This Court applied the rule of contemporanea expositio, as the Court found that the same is a well established rule of the interpretation of a statute, with reference to the exposition that it has received from contemporary authorities. However, while doing so, the Court added words of caution to the effect that such a rule must give way, where the language of the statute is plain and unambiguous., This Court applied the said rule of interpretation by holding that contemporanea expositio as expounded by administrative authorities, is a very useful and relevant guide to the interpretation of the expressions used in a statutory instrument. The words used in a statutory provision must be understood in the same way, in which they are usually understood, in ordinary common parlance with respect to the area in which, the said law is in force or, by the people who ordinarily deal with them. (Vide: K.P. Varghese v. Income-tax Officer, Ernakulam & Anr., AIR 1981 SC 1922; Indian Metals and Ferro Alloys Ltd., Cuttack v. Collector of Central Excise, Bhubaneshwar, AIR 1991 SC 1028; and Y.P. Chawla & Ors. v. M.P. Tiwari & Anr., AIR 1992 SC 1360).
Supreme Court of India Cites 26 - Cited by 3460 - P N Bhagwati - Full Document

Indian Metals And Ferro Alloys Ltd. ... vs Collector Of Central Excise, ... on 22 November, 1990

7. This Court applied the rule of contemporanea expositio, as the Court found that the same is a well established rule of the interpretation of a statute, with reference to the exposition that it has received from contemporary authorities. However, while doing so, the Court added words of caution to the effect that such a rule must give way, where the language of the statute is plain and unambiguous., This Court applied the said rule of interpretation by holding that contemporanea expositio as expounded by administrative authorities, is a very useful and relevant guide to the interpretation of the expressions used in a statutory instrument. The words used in a statutory provision must be understood in the same way, in which they are usually understood, in ordinary common parlance with respect to the area in which, the said law is in force or, by the people who ordinarily deal with them. (Vide: K.P. Varghese v. Income-tax Officer, Ernakulam & Anr., AIR 1981 SC 1922; Indian Metals and Ferro Alloys Ltd., Cuttack v. Collector of Central Excise, Bhubaneshwar, AIR 1991 SC 1028; and Y.P. Chawla & Ors. v. M.P. Tiwari & Anr., AIR 1992 SC 1360).
Supreme Court of India Cites 2 - Cited by 89 - K Ramaswamy - Full Document

Y.P. Chawla And Ors vs M.P. Tiwari And Anr on 31 March, 1992

7. This Court applied the rule of contemporanea expositio, as the Court found that the same is a well established rule of the interpretation of a statute, with reference to the exposition that it has received from contemporary authorities. However, while doing so, the Court added words of caution to the effect that such a rule must give way, where the language of the statute is plain and unambiguous., This Court applied the said rule of interpretation by holding that contemporanea expositio as expounded by administrative authorities, is a very useful and relevant guide to the interpretation of the expressions used in a statutory instrument. The words used in a statutory provision must be understood in the same way, in which they are usually understood, in ordinary common parlance with respect to the area in which, the said law is in force or, by the people who ordinarily deal with them. (Vide: K.P. Varghese v. Income-tax Officer, Ernakulam & Anr., AIR 1981 SC 1922; Indian Metals and Ferro Alloys Ltd., Cuttack v. Collector of Central Excise, Bhubaneshwar, AIR 1991 SC 1028; and Y.P. Chawla & Ors. v. M.P. Tiwari & Anr., AIR 1992 SC 1360).
Supreme Court of India Cites 10 - Cited by 33 - K Singh - Full Document

M.B. Joshi And Ors. Etc. Etc vs Satish Kumar Pandey And Ors. Etc. Etc on 15 October, 1992

In N. Suresh Nathan & Anr. v. Union of India & Ors., 1992 Supp (1) SCC 584; and M.B. Joshi & Ors. v. Satish Kumar Pandey & Ors., 1993 Supp (2) SCC 419, this Court observed that such construction, which is in consonance with long-standing practice prevailing in the concerned department in relation to which the law has been made, should be preferred.
Supreme Court of India Cites 1 - Cited by 72 - Full Document

J.K. Cotton Spinning And Weaving Mills ... vs Union Of India & Ors on 30 October, 1987

In Senior Electric Inspector & Ors. v. Laxminarayan Chopra & Anr., AIR 1962 SC 159; and M/s. J.K. Cotton Spinning & Weaving Mills Ltd. & Anr. v. Union of India & Ors., AIR 1988 SC 191, it was held that while a maxim was applicable with respect to construing an ancient statute, the same could not be used to interpret Acts which are comparatively modern, and in relation to such Acts, interpretation should be given to the words used therein, in the context of new facts and the present situation, if the said words are in fact, capable of comprehending them.
Supreme Court of India Cites 20 - Cited by 210 - M M Dutt - Full Document

Desh Bandhu Gupta & Co. & Ors vs Delhi Stock Exchange Assn. Ltd on 23 February, 1979

In Desh Bandhu Gupta and Co. & Ors. v. Delhi Stock Exchange Association Ltd., AIR 1979 SC 1049, this Court observed that the principle of contemporenea expositio, i.e. interpreting a document with reference to the exposition that it has received from the Competent Authority, can be invoked though the same will not always be decisive with respect to questions of construction. Administrative construction, i.e., contemporaneous construction that is provided by administrative or executive officers who are responsible for the execution of the Act/Rules etc., should generally be clearly erroneous, before the same is over-turned. Such a construction, commonly referred to as practical construction although not controlling, is nevertheless entitled to be given considerable weightage and is also, highly persuasive. It may however, be disregarded for certain cogent reasons. In a clear case of error, the Court should, without hesitation, refuse to follow such a construction for the reason that, “wrong practice does not make the law.” (Vide :
Supreme Court of India Cites 9 - Cited by 107 - V D Tulzapurkar - Full Document
1   2 3 4 Next