M/S. Econ Antri Ltd vs M/S. Rom Industries Ltd. & Anr on 26 August, 2013
(ii) The contention was that the use of the word „from‟ was clearly
indicative of the fact that the base year had to be excluded, while
discounting the eligible capital expenditure made by the petitioner. In
support of this submission reference was made to Section 9 of the General
Clauses Act, 1897 and extracts from the 37th Edition of Halsbury Laws of
England, Volume III, page 92. Furthermore, reliance was placed on the
following judgements: Tarun Prasad Chatterjee vs Dina Nath Sharma,
(2000) 8 SCC 649; Econ Antri Ltd. vs Rom Industries Ltd. & Anr., AIR
WP(C) 3625/2013 Page 7 of 17
2013 SC 3283 and B.P. Thakur vs State, AIR 1959 All. 787