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
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
under that Act, therefore, a recourse to go in for a referential legislation was made by adding certain provisions in the rules which were
incorporation of an earlier Act into a
later Act is a legislative device adopted
for the sake of convenience in order to
avoid verbatim reproduction ... into the
later. But this must be distinguished from
a referential legislation which merely
contains a reference or the citation of the
provisions
into the later. But this must be
distinguished from a referential legislation which merely contains a
Page ... whether a particular
legislation falls in the category of referential legislation or
legislation by incorporation depends upon the language used in the
statute in which
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
section 2(47)(v) of the Act by
way of a referential legislation. The CIT(A) while examining the import
of the phrase 'part
scope and ambit of several services with respect to the cognate legislation which govern such services.
12. The appellant had in the course of personal ... that in a case of in case of referential incorporation, as in the case under Chapter V of the Finance Act, 1994 , where provisions
Sri R Shankaran vs The State Of Karnataka on 11 July, 2014
Author: Anand Byrareddy
M/S Deccan Chronicles Holdings Limited vs The Union Of India on 8 May, 2014
