May

Word 'may' is discretionary and an enabling word and unless the subject-matter shows that the exercise of power given by the provision using the word 'may' was intended to be imperative for the person to whom the power was given, it might not put him under obligation to necessarily exercise such power but if it is capable of being construed as referring to a statutory duty, it is not entirely for such person to exercise or not to exercise the power given to him under the law

Use of word 'may' in statute in plain meanings is to give discretion to public authorities to act in their option in the manner in which such authorities deem proper but if the public authorities are authorized to discharge their functions in their option in a positive sense, the word `may' used in the provision can be suggestive of conveying the

Ordinarily the word "shall" is construed as couching a mandatory provision, but very often the words "shall" and "may" connote interchangeable concepts.

Interchangeability.

Meaning of. In the corresponding clause of the Bill which was introduced in Parliament, while inserting section 69 in the Income Tax Act, 1961, the word shall" had been used but during the course of consideration of the Bill and on the recommendation of the Select Committee, the said word was substituted by the word "may". This clearly indicates that the intention of Parliament in enacting section 69 was to confer a discretion on the Incometax Officer in the matter of treating the source of investment which has not been satisfactorily explained by the assessee as the income of the assessee and the Income-tax Officer is not obliged to treat such source of investment as income in every case where the explanation offered by the assessee is found to be not satisfactory. The question whether the source of the investment, should be treated as income or not under section 69 has to be considered in the light of the facts of each case.

The word "may" is a discretionary and enabling word, unless the subject?matter shows the exercise of the power given by the provision using the word "may" was intended to be imperative by the person to whom the power is given. The word "may" in isolation from the context in which it is used in a statute, would be treated as permissive in nature and, thus, import a discretionary power but the difficulty with a Court of law is that it cannot just ignore the context and make the power, thus, conferred subservient to the ordinary meaning of the word "may" or "shall". That is why the proposition that the word "may" has sometimes to be read as imposing ; duty, is no longer open to doubt.

As a general rule word "may" gave impression of its being enabling directory or discretionary power, while words "shall" and "must" gave impression of their being imperative, obligatory and mandatory but same were not tied up with hard and fast rule of being discretionary or imperative

Said words could be used interchangeably

Circumstances and fact of each case would determine interchangeability or convertability of words "may" for "shall" or "must" and vice versa

With change in circumstances, meanings and force of law also changed

Word "shall" under some circumstances, could not be treated and read as of mandatory connotation while same word from same law could be treated as of mandatory nature, if circumstances changed and requirement of time so warranted

Courts had to keep in view circumstances of each case while interpreting a word used in a legal instrument

Courts had not to be oblivious of ground realities.

Although "may" is generally used in permissive sense but it is interchangeable with "shall' and if the context so requires it can also be inerpreted as being mandatory.

Words "may" and "shall" are interchangeable.

......Shall" and "may" are interchangeable depending on the nature of a particular provision in which the word has been used.

The words "may" and 'shall' are interchangeable, dependent on the context.

S. 12 (a), (b) - Words "may" and "shall" used in cl. (a) & (b) of S. 12-Connotation-Held, punishing authority is empowered either to impose a fine without any limit and award sentence of imprisonment or in lieu of imposition of fine award sentence of imprisonment.-[Sentence].

"May", "must", "shall"-Interpretation-"May" in ordinary usage permissive and "must" imperative-Words "may" and "shall"-Interchangeable in legal phraseology depending on context in which used and not to be interpreted with rigidity attributed to them in ordinary parlance.-[Interpretation of statutes].

0. XXXII, r. 11-Words and phrases-"May"-Meaning-Provisions of rule, held, not mandatory.-[Words and phrases].

Interpretation of statutes-Words "may" and "shall"-Interchangeable, depending on context to which they are used.

(b) Words and phrases-Word "may"-Can never mean "must".