Section 153 of the Act would
apply. In the latter, if harmonious construction approach is not
adopted, the Assessing Officer could contend that ... restrict the prospective effect of these provisions. In
such circumstances, the harmonious construction of the statutory
provisions would require that if any order giving effect
section 18B of the Act. Now, it is a recognised principle of construction that whenever a general provision is found in one part ... grant of drawback, set-off and refund, the rule of harmonious construction requires that in order to give effect to the specific mandate contained
same expression as occurring in the first part. The harmonious construction of the two parts of the proviso, in our opinion, would be that
would become nugatory and intention of the government would fall. For harmonious construction, one has to understand the law after reading two provisions in juxtaposition
that in such cases the provisions of law have to be construed harmoniously. Absence of provisions prescribing the procedure for the appellate authority under Section ... Rules read with the Second Schedule, the principle of harmonious construction would require the Tribunal to follow the same procedure with respect to the appellate
relevant. Their Lordships have ultimately come to a conclusion that the proper construction to be placed on Section 20 must be that action must ... enacted law and the Constitution has to be read harmoniously and that harmonious construction would be that action must be initiated within period
students started pursuing their courses. Therefore,
considering the rule of harmonious construction and the
statutory provisions or the statute, it leaves no doubt
that
well. We have in the
context to apply the Rule of harmonious construction. In The J. K. Cotton
Spinning & Weaving Mills ... Others; [1961] 3 SCR 185 this Court
applied the rule of harmonious construction even to subordinate
legislation and laid down as follows:
"In applying
order may fall in between the two. By a rule of harmonious
construction, we think that the bar in sub-section (2) of Section
looked at from the perspective of purposive and harmonious
construction of statutes relating to the same subject-matter, as well
as the social context point ... contrary, there is every reason to give a harmonious and purposive
construction to the pro-child statutes to preserve and protect the
human rights
