event would be irrational and arbitrary.
9. On the point of harmonious construction, Shri Engineer pointed out that even under Section 15 , the exemption notification ... presently under consideration, then in applying the principle of harmonious construction, Section 15 can be applied only by taking into account the exemption provision
that case, the Andhra Pradesh High Court laid down a harmonious construction of the two parts of the proviso to Section ... were used. At page 62 of the said judgment , a harmonious construction was given by the High Court which reads as under :-
The harmonious construction
wherein it has been held by the Tribunal that a harmonious construction of Sub-sections (1) and (4) of Section 129 D would warrant ... also competent to file the application before the Collector (Appeals). A harmonious construction of the provisions of the two Sub- sections
considering
the overall scheme of taxation and after arriving at the harmonious construction of
the relevant provisions of the Act visa-vis the other sections ... Harmonious Construction is the Fundamental Principle of Jurisprudence:-
It is one of the basic fundamentals of the jurisprudence that the statute has to be read
commissioned during FY 2010-11? Whether the doctrine of
harmonious construction of different provisions of the Regulations should
be invoked for the purpose of determination ... case of renewable energy projects? Whether harmonious construction
of the different provisions of the Regulations is capable of providing
complete relief to the case
basic pension", the principle
contained in the Doctrine of Harmonious Construction is invoked to
assist this Tribunal to understand as to what ... intent of the
amendment.
10. The Doctrine of Harmonious Construction is based on the
cardinal principle and law that every statute has been formulated
with
appeal then on the basis on the principle of harmonious
construction, merely, that where there is a specific provision of law
dealing with the same ... filling an
appeal.
3. On the question of principle of harmonious construction the
learned counsel placed reliance upon a decision of Supreme Court
Since there were no specific provisions the Appellants plead for a harmonious construction of section 65 , 66 , 67 , 68 of Finance Act 1994 and Rule ... Service Tax Rules, 1994. According to them such a harmonious construction would result in the interpretation that they are canvassing. Revenue is also relying
learned AM.
14. On a conspectus of case law on harmonious construction it was pleaded that it is the duty of the courts to avoid ... both. This is the essence of the rule of "harmonious construction". The courts have also to keep in mind that an interpretation which
Aquarius Travels (P) Ltd. vs Income Tax Officer on 15 February, 2008
Equivalent citations: [2008
