present assessment. Secondly, it was urged that since entry 37 is referential legislation, on matter of principle and authority, the amended definition must be incorporated ... what exactly the principle of interpretation applicable in cases of referential legislation and whether the court is entitled to consider the amendment effected
thus, clear that this is a incidence of referential legislation and in that the Legislature has adopted by reference the definition of "cotton fabric ... view of the fact that the definition was a piece of referential legislation, the legislative mandate must be carried out by substituting amended definition
sufficient to say that they draw a distinction between
referential legislation which merely contains a reference to
or citation of, a provision of another statue ... piece of
referential legislation which incorporates within itself a
provision of another statute. In the former case, the
provisions of the second statue, along with
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
Union of India & Ors. (supra) has ruled to describe referential legislation and meaning of 'so far as may be' and has held ... upon the general principles applicable to what is described as 'referential legislation' of which this is an instance. Legislatures sometimes take a short
legislative lists--Not sources of legislative
power--Merely topics or fields of legislation--Legislation
could be `composite legislation'--`Rag-bag' legislation--
Familiar ... Retroactivity of legislation---Test of
validity how applied.
Statutory Interpretation--Referential legislation---
Types of--Effect of--Legislation could be composite
legislation--`Rag-hag' legislation
would, I think be carrying the theory of
referential legislation too far to assume that Section 9(2) of the Central
Act, 1956, purported ... long-drawn arguments are
needed to explain if the Act by referential legislation or legislation by
incorporation levies penalty or not, it is better
Once the liability for compliance with the Rules was attracted by referential legislation, the consequence of non- compliance with the rules attracted an independent liability
loom.";
It is manifest that this is an instance of referential legislation in that the Legislature has adopted by reference the definition
