Supreme Court was confronted with the question whether Chapter
headings and marginal notes should be taken into consideration for the purpose of
interpretation ... following
observations are pertinent: -
"114. Chapter headings and the marginal note are parts of the statute. They have
also been enacted by the Parliament
there is no scope to turn
to Chapter notes or the marginal notes so as to understand
Section 10A to be an exemption section ... held that:
"89. Chapter headings and the marginal notes are parts
of the statute. They have also been enacted by
Parliament. There cannot, thus
provide
any document/recording in the form of notings, correspondence, marginal noting etc. in
regard to the bill(s) submitted by the applicant ... CPIO is hereby directed to provide copies
of all documents including notings, marginal noting, note sheet copies, correspondence etc. in
respect of the payment
covered u/s 194C or 194J?
6. Section 194C with the marginal note: 'Payments to
Contractors' provides through sub-section (1) that
giving its version or reply. The learned counsel submitted that the marginal note to Section 13 of the Act reads "procedure on completion
Vergese 131 ITR 598 (supra) are
relevant. We extract the Head note which reads as under:-
"A statutory provision must be so construed ... meaning, everything which is
logically relevant should be admissible.
26
The marginal note to a section cannot be referred to for
the purpose of construing
Vergese 131 ITR 598 (supra) are relevant. We extract the Head
note which reads as under:-
"A statutory provision must be so construed ... meaning, everything which is logically relevant should be
admissible.
The marginal note to a section cannot be referred to
for the purpose of construing
Vergese 131 ITR 598 (supra) are
relevant. We extract the Head note which reads as under:-
"A statutory provision must be so construed ... meaning,
everything which is logically relevant should be admissible.
The marginal note to a section cannot be referred to for the
purpose of construing
Vergese 131 ITR 598 (supra) are relevant. We
extract the Head note which reads as under:-
"A statutory provision must be so construed ... meaning, everything which is logically relevant should be admissible.
The marginal note to a section cannot be referred to for the purpose of construing
deals with the
assessment of wealth. Section 16A having marginal
note of `Reference to Valuation Officer‟ provides through
sub-section (1) that : `For the purpose
