Interpretation of statues

Proviso in a statute by no means can be construed in a manner so as to make the main section redundant.

Procedural amendments providing a machinery to collect and recover a tax through due process are given retrospective effect, especially when they are beneficial to the taxpayer.

Every statute is presumed to be prospective in nature.

Every provision of law must be construed in harmony with other provisions of law so as to avoid any conflict.

Fiscal statute to be construed strictly.

Charges upon subject of a taxation statute must be imposed by clear and unambiguous language, since in some degree the same operated as penalties

Such subject was not to be taxed unless language of a statute clearly imposed such obligation and said language must not be strained in order to tax a transaction which, had the Legislature thought of it, would have been covered by appropriate words.

Any doubt or ambiguity in construction/interpretation of fiscal statute had to be resolved in favour of taxpayer.

Such legislation had to be interpreted in a way which conformed to and stayed within the parameters of the parent statute.

Definition clause was generally meant to be declaratory in nature for the purposes of assigning some meaning to a particular word or phrase that appeared in the operative provisions of a statute

Definition must not be inflicted unnecessarily where it did not fit with the context or the subject.

Hardship or inconvenience caused to a citizen by a provision of law was not a ground to be considered by the Courts in interpreting and determining the legality of a provision of a statute; and if a subject fell within the ambit of statute, then irrespective of hardships which such subject/person may face, the provision of the statute was to be given effect and a citizen could not be absolved from his liability on sympathetic or humanitarian grounds.

When a word had not been defined in the statute, its ordinary dictionary meaning was to be looked at.

Under the law of interpretation of statutes, a prohibitory clause, couched in the negative language should be construed and applied strictly

Court should assess and ascertain as to what was the real intent and object behind such a clause, what mischief it had to suppress, circumvent and curb

However, such prohibitory clause should not be construed and interpreted to render any other specific provision/clause as nugatory, rather for all intents and purposes the rules of harmonious interpretation should be adhered and resorted to and all possible efforts should be made to save each and every provision of the statute.

Prohibitory clause in a statute, interpretation of-Scope-Under the law of interpretation of statutes, a prohibitory clause, couched in the negative language should be construed and applied strictly

Court should assess and ascertain as to what was the real intent and object behind such a clause, what mischief it had to suppress, circumvent and curb

However, such prohibitory clause should not be construed and interpreted to render any other specific provision/clause as nugatory, rather for all intents and purposes the rules of harmonious interpretation should be adhered and resorted to and all possible efforts should be made to save each and every provision of the statute.

Under the law of interpretation of statutes, a prohibitory clause, couched in the negative language should be construed and applied strictly

Court should assess and ascertain as to what was the real intent and object behind such a clause, what mischief it had to suppress, circumvent and curb

However, such prohibitory clause should not be construed and interpreted to render any other specific provision/clause as nugatory, rather for all intents and purposes the rules of harmonious interpretation should be adhered and resorted to and all possible efforts should be made to save each and every provision of the statute.

Scope-Court had no power to change, alter or eliminate the word which the legislature has incorporated in a statute not even in order to provide for certain contingencies which the legislature failed to meet, or to avoid hardship flowing from the language used or to advance the remedy of the statute.