erstwhile Central Act, is only by way
of a referential legislation and not by doctrine of incorporation and
therefore, in the absence of necessary amendments ... pertinent principles that the Court should keep in mind
while applying referential legislation as a tool of interpretative
application is that such interpretation should
basis of the learned Advocate-General's argument in this. Referential legislation is a very wide subject, of increasing importance in the proliferation ... incorporation has been demarcated and defined, within the wider ambit of Referential legislation. Two forces may be here seen at work. Firstly, the incorporation proceeds
provisions of the earlier legislation
applicable to matters covered by later legislation. Such a legislation
may either be (i) a referential legislation which merely contains ... earlier
legislation applicable to matters covered by the later legislation.
Such a legislation may either be (i), a referential legislation which
merely contains a reference
that Section 30 of
the KIAD Act was a piece of "legislation by incorporation" by
which the provisions ... Apex Court has held as
follows:
"93. Referential legislation is of two types. One is
where an earlier Act or some of its provisions
earlier
legislation applicable to matters covered by the later
legislation. Such a legislation may either be (i) a referential
legislation which merely contains a reference ... earlier
legislation to which reference is made are incorporated into
the later legislation by reference. If it is a referential
legislation the provisions
sufficient to say that they draw a distinction between referential legislation which merely contains a reference to, or citation of, a provision of another statute ... piece of referential legislation which incorporates within itself a provision of another statute. In the former case, the provisions of the second statute, alongwith
unworkable. We are, therefore, of the opinion that since the referential legislation contained in entry 37 is supplemental to the Excise Act as well ... necessarily project and must be read as a part of the referential legislation contained in entry 37. The exception specified by the Supreme Court
assessee argues that the definitions in the Explanation were incorporated by referential legislation and that all the changes made in the Additional Duties of Excise ... decisions referred to by the Supreme Court) draw a distinction between referential legislation which merely contains a 'reference to, or citation of a provision
earlier legislation applicable to
matters covered by the later legislation. Such a legislation may either be (i) a
referential legislation which merely contains a reference ... earlier legislation to which reference is
made are incorporated into the later legislation by reference. If it is a
referential legislation the provisions
subsequent legislation makes a reference to the earlier
legislation, so as to make the provisions of the earlier legislation
applicable to the later legislation ... earlier
legislation, after the enactment of the later legislation, would also
be applicable to the later legislation. However, if the legislation
