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view, particularly, two important legal facets
-- one the doctrine of harmonious construction of a statute; and two, the fact that
we are construing a penalty
operation. It was enunciated
that the Tribunal must adopt a harmonious construction.
In paragraph No.17 of the said judgment, the Supreme
Court postulated that
26854-25.doc
53. Mr.Jagtiani submitted that a harmonious construction of
Sections 14 and 15 of the HSA must lead to the conclusion that
section (2) of Section 4 of the 2017
Act.
Contextual and harmonious construction of the provisions of the
2017 Act
294. For appreciating the said
therefore, exercise our choice to arrive at a
just, fair and harmonious construction consistent with the
legislative intent.
30. A rational approach
sense of voidable and resort must be had to the rules of
construction in many cases to determine in which sense the legislature
intended ... protect such transactions. We, therefore, feel that the rule of
harmonious construction supports the view that the court can exercise jurisdiction
under