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6 views56 pages

P3 Ios JB R

Jb series material

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chakradhararao.adv
Copyright
© All Rights Reserved
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INTERPRETATION OF STATUTES PART—A_ANSWeERs ning of interpretation Me The term has been derived from the Latin term ‘interpretari’, which means explain, expound, understand, oF fo translate. Interpretation is the process of © ining, expounding and translating any text or anything in written form, This cally jnvolves an act of discovering the true meanin d in the statute ig of the language which In Me basi jas been used : Interpretation of statutes is the correct understanding of the law. This rocess iS commonly adopted by the Courts for determining the exact intention of ihe legislature. Because the objective of the court is not only merely to read the jaw but is also to apply it in a meaningful manner to suit from case to case. It is iso used for ascertaining the actual connotation of any Act or document with the actual intention of the legislature. There can be mischief in the statute which is required to be cured, and this can be done by applying various norms and theories of interpretation which might go against the literal meaning at times. The purpose behind interpretation isto clarify the meaning of the words used in the statutes which might not be that clear. According to_Salmond, “Interpretation” is the process by which the court seeks to ascertain the meaning of the legislature through the medium of authoritative forms in which it is expressed. In law, interpretation refers to exposing the true sense of the provisions of the statutes and to understand the exact meaning of the words used in any text. Interpretation refers to the linguistic meaning of the legal text. In the case where the simple meaning of the text is to be adopted then the concept of interpretation is being referred to. Rules of Interpretation * Literal or Grammatical Rule © The Mischief Rule * The Golden Rule 2 Casus omissus As. The term omissus means “cases of omission”. Omission in a statute cannot be cwPlied by Construction. A matter which should have been provided in a status © supplied by the courts and not construction. In the case of HANSRAJ VSDMET [Link]. AIR 1933 Court can interpret the law but cannot Wty | pplied by courts by judicial inte cannot be su] pret f clear necessil a und cule of the construction is that the intens first ot ord used by the legislature itself. The ques ure must be = ‘and has been intended but what has been said? The ion posed taal legislate itFrancis J [Link] observe that jg x the law ‘asus Omissus which means that case Pi «ofa statute but within the general scope of the statute and wht on omitted due to inadvertence or by overlook eannot be supp ity and when reason for its foynq tie | int) | ion oy from the langua appears to have by the court. by th rs SP GUPTA VS PRESIDENT OF INDIA AIR 1982 SC 149 ase Law: Si Haove case The Supreme Court held that when the language of a sig is clear and unambiguous there is no room for application of the doctrine of Cys, ‘miss or of pressing into service external aid in such case, the words used by ty statute speak themselves and it is not the function of the court to add work g fxpression merely to suit what court thinks is the supposed intension of yy legislature, Casus Omissus is an application of the principle that a matter which shou not been provided for in a stafute cannot be supplied by courts ,as to do so will legislation and not construction . But there is no presumption that a casus omissy exists and language permitting the court should avoid creating a casus omissis ‘where there is none. It is true that under the guise of judicial interpretation, the cout cannot supply casus omissus, but the courts must always try to give effect to the intension of the legislature, Therefore, where the legislature clearly declares its intent in the scheme of a language of the statute it is duty of the court to give full effect to the same witha scanning its wisdom or policy and without crafting, adding or implying anything which is not congenial to or consistent with such express intent of the lawgiver. | ‘No court is competent to proceed upon assumption that the legislature hs made a mistake, because there is a strong presumption that the legislature does mi make mistake. 3. Consolidating Statutes Ans. It is the Statute which consolidates the law on a particular subject at ov Place, A. Consolidating Statute is one which collects all statutory prov fons relat ae a nie one place into one Legislative Act with minor amendmen's | presurbrovements, if necessary. While integrating a consolidating Act * Doce ime kiss that the legislature does not intend to change the existing !*¥ cause it has only collective or relevant existing, statutory provisions, which alwé> | =" ties: 4 topic at one place and has not Tee enacted new legislation, get nas ¢ eee the 52 el eon said that the Consolidating Act should bests context. The Court Nowadays say that me canons of construction as are bei fo there are no separate rules of wes sot in such cases where in spite of the best tore Seats “Bmains then reference can be made to the interpretation ae inthe ce ealed enactments which have been consolidated to form the present Act be interpreted reasonably with a consolidated Act that should ing followed in respect of other tl spn) pote 00 samples? land the law of Property Act 1925 which consolidated the Acts of 1922 wl ig24 (Act ‘No. 2 of 1974) if consolidating Act. Similarly, in Australia, the New lates lstice Act 1902 is a Consolidating Act. In India, the code of Criminal salt Wat 7a isa consolidating Statute relating to Criminal procedure. In Engl selObject of consolidating statute - ‘The purpose of a Consolidating Act is to present the whole body of statutory ww on a subject in a complete form repealing the earlier Acts, however, a Mwlidating act may not be a mere compilation off earlier statute Relevant case law ~ Bewick vs Beswick, 1968, A.C 58 Inthis Case, Court Stated that very object of consolidation is to collect statutory lov tearing upon a particular subject to bring it down to date, in order that it may fom a useful code applicable to the circumstances existing at the time when the Consolidating Act is passed. State of West Bengal Vs Nipendra Nath AIR 1966, S.C 477 In ths ease, the Supreme Court of India, Stated that there fo find our the reaning of law, recourse may legitimately be have to a prior state of Law, the evil saugh to be removed and the process by which law was evolved. 4 Bifect of Repeal abrogate or cancel particularly a stat, Any ste i Sin 9 repeal any Act in whole or in pat, either expressly or impliedly By Sst Mater contrary to and inconsistent with the prior legislation. Thi thereby repealed. ‘equently states that certain prior statutory provisions are 1 the law that says For example, dog lovers might want the town council to repeal # ‘Silents can have no more than four dogs. ‘Ans. Repeal means to revoke, ar Sy Section 6 The General Clauses Act, 1897 the Effect of repeal. ~ 4 Unless a different intention appears, the repeal shall not «Revive anything not in force or existing at the time at Which the repeay effect: or : ina \s «Aft the previous operation of aay enactment 0 repealed or anything g. | done or suffered there under: oF ie | ‘ght, pri igation or liability acquired, ad t * Sera ne sop ior Regt te ea ae aig eh" T constitutional law, the presumption of cons ye repealed: ; sitions . aac penalty, forfeiture or punishment incurred in respect of any off ane that the judiciary should pete atu committed against any enactment so repealed; or Tew | a eos ews cay tion of constitutionality’ jx I i term ‘presumpt é 'Y 1S legal principle that is ssed by the legislature, such as Parliament, cet PO os ine titutionality is the legal ‘s enacted by the legislature to “nconstitutional or a fundamental right is ‘© Affect any investigation, legal proceeding or remedy in respect of x right, privilege, obligation, liabi ee nKrishna Dalmia v. Shri Justice S.R-Tendolkar aforesaid | Sei peach of the Hon'ble Supreme Court in the above case has carved out the Any such investigation, legal proceeding or remedy may be instinugg | ‘FP ows: continued or enforced, and any such penalty, forfeiture or punishment may, | #2 imposed as if the repealing act or regulation had not been passed. any ity, penalty, forfeiture or Punishimea « That there is always a presumption in favour of the consttutionalty of an enactment and the burden is upon him who attacks it to show that there has teen clear transgression of the constitutional principles: 5. Non Obstante Clause. + That it must be presumed that the legislature understands and cortéctly a appreciates the need of its own people, that its laws are directed to problems ‘Ans. The expression “‘non obstante“ means notwithstanding. Ordinarily, it is made manifest by experience and that its discriminations are based on legislative device to give such a clause an overriding effect over the law or provision adequate grounds; that qualifies such clause. When a clause begins with “notwithstanding anything |, ‘That the legislature is free to recognise degrees of harm and may confine its contained in the Act or in some particular provision/provisions in the Act”, it is wit restrictions to those cases where the need is deemed to be the clearest ; a view to give the enacting part of the section, in case of conflict, an overriding |, Tyat in order to sustain the presumption of constitutionality the court may effect over the Act or provision mentioned in the non obstante clause. It conveys tht take into consideration matters of common knowledge, matters of common in spite of the provisions or the Act mentioned in the non obstante clause, the eusttineat’Slloiving eo fon'thaliihee fall : 2 A report, the history of the times and may assume every state of facts which the mentioned aw/eaviskey ere tall have full operation. Tt is used 69 ove canbe conceived existing at the time of legislation; and is the mentioned law/provsion in specified circumstances. scan | * That while good faith and knowledge of the existing conditions on the part ‘A non-obstante clause is usually used in a provision to indicate that the provision fa legislature are to be presumed, if there is nothing on the face ofthe law should prevail despite anything to the contrary in the provision mentioned in such | or the eurounding circumstances brought to the notice ofthe court on which non-obstante clause. In case there is any inconsistency or a departure between SPealiou¢ regarded as based, the presumption of the non-obstante clause and another provision, one of the objects of such a clause & emt eae ee cel ae eeeetent of always holding that there to indic it i i jecting certain ane tet 5 thes mec clause which would prevail over the othet mist be some undisclosed and unknown reasons es meee It is frely commen in dedirent enactments 10 use the expres | tidal or corporations to hostile or discriminating einen “notwithstanding anything contained in this Act or other Acts’ in order to make such Case Law.: In Karnataka Bank Limited v. State i ee - Fh Maharashtra gabe eg og agit, Provisions.’ The Supreme Cou | Inthe above ease The Hon'ble Supreme Cour held as in Maharashtra Tubes Ltd. vs. ind - ue? itutionality, and a law will State Industrial and Investment Corporatiot here is al: favour of constitutional Bf Malaraant Lies Gy ial and Investment Corp is always a presumption in be fee from Comp Case 803 has held in no uncertain terms mt be de ional unless the case is so clear as t0 i that where two statutes contain similar non obstante clauses, it is the latter which bf ee epee Seo exe iin favour of ‘© Prevail over the former, for, the Legislature is supposed to be aware of tt eae ee cone ‘the statute already in force contains a non obstante clause but stll validity", : —_WTEPRETATIONOF Stat, | 98 — eS ‘ — “* E id Where the validity of a statute 1s questioned and there are “ o pectin plays a significan oie ich would make the law valid and the other voig, | x80 Cirect to the provisions in the statutes, The dost fer mat te ee i eae : Coes On the | 2 Be cours to interpret and import meaning from legislation meu comttuonal way ofa sat, the cour i not concered With the wisdom | ps jective vedom, the justice of injustice of the law. If that which is passed into jy | vihin the scope of the power conferred on a legislature and violates RO Testrictiny | onthat power, the law must be upheld whatever a court may think of it, | weet The presumption isnot absolte, however, Ant GO®S BOE stand wh, jon statute isa fiscal statute which imposes the pecuniary burden there isa gross violation ofthe Constition. There are limitations tothe doctrine, "| yu TORUON tes are construed strictly. Pin, clea snd oe” pian BES given. Where there are two possible outcomes then that interpretation fe Ech is in favour of assessee. ga vil ation statute involves three stages vy aati interpretations, one of whi tion of Taxing Statutes. 7, Statutes in Pari materia ‘Ans. It is a latin word Pari materia means when wo provisions of two differey statutes deal with the same subject matter and form part of the same subject matter, «Fay, the subject on whic tax is levied orm ao bist id cae | Re eee + Secondly, the assessment of the liability of assessee ‘an external aid o' + Lastly, the recovery once the assessment is made. In the case of United Society vs. Eagle Bank the phrase ‘Pari materia’ has been « Firstly, the subject on which tax is levied or imposed: In a Taxation explained- statute, if a word has a clear meaning, then in that case, the court is bound pointes sre at seimetoaes Wiech fete toe sate weston Cain oF 10 the faa to follow the clear meaning even if such meaning results in absurd results. clas ct persads ar hlage The vice par muistct Be, coalounded rit the iroeds itis in legislature's domain to rectify such absurdity. In case of taxation similis. Ii used in opposition to it intimating not likeness merely, but identity. is g Ae Re ate ur as Gita eae a phrase applicable to public statutes or general laws made at different times and in statutes, Courts cannot extend the scopé yy giving meanings reference to the same subject. When the two pieces of legislation are of differing word which are unclear or uncertain. scopes, it cannot be said that they are in Parimateria” The reason behind Judiciary to use this principle is to avoid contradiction or conflict between/ among statutes dealing with the same subjed matter. It helps to interpret the words of the later statute in the light of earlier statutes in the same context. If the words of a statute has been recognized and interpreted by oman parlance word paper is one which is used for writing, packaging and the Judiciary in a particular way and it has already gained an authoritative value riing whereas carbon paper is used entirely for different purpose. Moreover, then it is obvious that the statutess having similar words/ context will be dealt in the tanficuring process of carbon paper is entirely different and complicated from same: ea ; wait at of normal paper. So, Court held carbon paper will not be included in normal in Employees State Insurance Corporation, Madras vy. S.M. Sriramult | yer 99.45 to mal it subject to taxation. “ Naidu, it was held that this doctrine could not be used to say that the Factories It was weld that meaning of paper is quiet clear and there is no need ie Act and the Employees State Insurance Act are, in parimateria, though they We | S-prt it so as to extend its meaning to include carbon paper. Thus, Cours are ce enacted in the same year and both of them were intended to benefit the wage eames. | tired to extend the meaning to cover the subjects which on the face cannot Oe gat, Gout said that the Factories Act was essentially concerned with | las in common parlance. It is only when specifically provided by stat Tegulation of the factory in the interests and for the safety of the worker, a pets? | ‘ly itbecomes subject to tax. sag SA employed in the manufacturing process or in any work incidental thereto. Wheres The words used in the taxation law should be given meaning TMC it is “410d by general public in daily routine and one which is popu is applicable are ig should be given to words which people to whom law is ppl ilar vith, Case Law: State of Uttar Pradesh v. Kores India Ltd. ; In this case, the issue was pertaining to inclusion of carbon paper in the técition of word “paper”. It was held by the Hon’ble Supreme Court that in = = g i & = = e g 5 § g = 5 5 & s “Stn Er Tr ined ine amy tam: lave worn sath Ciel sages Tuer SagA CON 2 we we lity uh rosary of ONE rege These provisions az te peeps whes Place shea We Ect 10 find the erg : provisions wach granites Yor eckascaitees wit poowture 40 be Slowed one! | * Cnginal meaning of a So 90 see 0 Sancti. These ace 1 6 WIAIRCACE 1 DK WY 5 2 toy eng it api Sea O08, PTA SIE, " fee reepras a : . oe tat i meaung of the legal text is clear and Dawson: Sebigooss so thet can be interpreted. < bier iodides | coasrection tes place when the meaning of the text i unclear, ambi fw sae of cnemapiene, ees rile toes sok agp rate Sire role te appheed, peg, * Oe ceallenaed. . ambign erndesiane ‘er Wists CLAS BL GIR TE Oe Cay SRE. Oren ge sssraste ies, Spr ae Hh tee contisonss grotto rp (6 Cain ceric scout can ony irerpret legal text as Wittich ths te «ext 0 ein creepers. Ones the msessex Bis wii * 2 ah ace ace etic fie cargos frags, tn sac eteiptin ten ir Swe. canes + ect oiacials arene ie micening esch sps the tsi A esses Neely isnenion A toe eathastity seaireg thee aw. ae ecete a 5 : ‘The texte. A Subpswsiees Corapiiascs 6 tased on the princighe of eayey | « Ta eis fection of inerpetaton& to Sod out the simple and al mening Which is ten spputhe w auton laws, Aoccntng wo this Gocine, ¢ ge | pec Na literal meaning legal text creates oonbstine ton Cain, cremypions se watt whotantally oF ony 2 few sicag | fs : pronshinds rowpsocmuts me 208 Albis vitice Cn neh basoger the papone fy | + Couszoction helps to find out ifthe case can be covered under it or not ‘Which sith Sao ses me then je the case whoitantiel commpbiance can 260 extite, | + interprecation deals with identifying the semantic meaning of a particular use ty Stet CHORES UT, flesgeege in context. ie | jon is when the meaning is applied to particular factual INT EAORET ETC Ls eaace pl es of constienti a | pores ras oF corsinicnal scaly come made cnstrction Cmeswiion eroumstances. Ais the tan loss wee seterpiiieh snicly, Wenpsanee runs ensure thes words used inthe | + lstexpretation finds out the ways through which any statute can be analysed. waite me dem ws Wie curith 0 urier dh shigeds which tt intend to be taxed. |» Construction tries to conclude it. Wor wt texters tard te eh With propa cate ands sapkistication so #19 rule Was applied by the court by statin Dye. isle the car CAUSES an Accident, insurance”, tt the car iy rance Would ing used i st as tw ol shoul Be COMPENed when yey He. The ee oe pis md danger 'y others, are injured by enor tse wv commission finds mischief rule more efficient as and Golden rule. 38 it opposed to Literal qravoids unjust and absurd results in Sentencing. punta BBS i itdated rul it ‘ qt is considered as an out Tule as it came into the pi A sar 4 century. ‘ Picture in the 16th «Gives excess power to the judiciary Who are unelected and undemocratic. itis considered | This makes the law uncertain. «jn the 16th century, the kings used to give judiciary eo draft laws so at that time they were well qualified abou the ee, ree sion’ Case riscase helps us to know the 4 important points which we have : silestatute interpretation. to keep in mind |, What was the common law before the making of the act? 2. What was the mischief or defect which the common law did not provide? 4, What remedy the Parliament had resolved by appointing to cure the disease ofthe commonwealth? 4, What is the true reason behind the remedy? \Interpretation of fiscal statutes. ‘ns. Fiscal statutes comprise of statutes imposing taxes, fees, duties etc. Taxing Sautes comprise of charging sections and machinery provisions, provisions laying down the procedure to assess the tax and penalties and method of their ‘olkstion and may also contain provisions to prevent pilferage of revenue. A tax imposed for raising general revenue for state coffers. In contrast to this, a fee is ‘6 INTERPRETATION OF stay, su seus soselatt : 2 services and bears broad co-telationship yy , ose for rendering § eae revenve through various fiscal measure, ad. Sovercignties MM erally complete codes in themselves, Te aoivrate, vi2, subject of the LX, Person Ligh) levied. In case there is any imps services rendere : Taxation laws are ing statute of a taxing statute, are three components) h the tax is the rate at W : pte any of these components which i not removable rion, there would be no tax in Taw fill the defect is remove, Je construction ‘ruction of Taxing Statute: The principle of constryeg “rpes not differ from that of any other kind of lw. Lord Cains of Fiscal staat oe General concluded that in determining of the liability gp. Seal seat a have regard to the strict letter of the Iw, not merely mea ‘ofthe statute or the substance of the law. te le tg Te pay thi ambiguity in respect reasonabl by the legislature, Cons IF the language used in a fiscal statute is so wide as to inehyy “within ita large number of cases which perhaps were not intended t0 be cover the court has no option but to give effect to it Ifthe words in taxing enactmey are capable of two reasonable interpretations without doing violence to jy tanguage used, the interpretation which favours the person sought to be taxed hy, to be accepted. A taxing enactment does not apply by implication, and logic, extensions are prohibited. Equitable considerations cannot be taken into accoua, while construing a taxing statute, A taxing statute generally has no retrospective operation unless the language unequivocally makes it so. FAIRINTERPRETATIO! The rule of strict construction of taxing statutess is often misunderstood. It is not the same thing as saying that a taxing statute should not receive a reasonable construction. It is true that a taxing statute must receive a strict construction at the hands of the courts and if there is any ambiguity . EXEMPTION FROM TAXATION: Taxation laws are not in the nature of penal laws; they are substantially remedial in their character and are intended to prevent fraud, suppress public wrong and Promote the public good. They should therefore be construed in such a way as 10 accomplish those objects. I In Grasim Industries Limited v State of Madhya Pradesh, the Supreme Court held that an exemption notification in connection with a fiscal statute his ‘to be read in its entirely and not in Parts, ne sive nistor o history includes any of various materials ge f Jation, such as committee reports, analysis by vee i ig earings» Moor debates, and histories of ation den’ Cane rate ed for seOvETINE SOUTEES Of information aboat ative So oe legislature's it nly, legislative history is used to clarity the intent behing the meaning of the legislation itself does not flan the "plai oily Wyle." Essentially, if the language of a statute is unambi; ae seat must be based solely on the wording of the State, to i i to outside sources of information. In situations where the’ ae fee" is conflicted or ambiguous, legislative history may serve ag¢ ret gst derstanding the intent of Congress, ae pot Pal Legislative History Materials sng Fest nain sources of federal legislative history materials, * ast t0 most authoritative: i ere (Our | re bill as introduced in Congress. Comparing the original language inthe hit as proposed against the ill as signed into law can be helpful for deernining the goals and priorities of the legislature. However, this regres some level of speculation and is therefore not the most authoritative source of legislative intent. 4 Hearings before a committee. Hearing documents contain transcripts of tetimony from interested parties and experts, studies, reports, and any other information brought before the committee. These documents will have an abvious intent that may not necessarily reflect those of the legislature, but ‘an be useful in determining if any particular expert or interested party yas able to convince the legislature to consider their position. Floor debates. Floor debates include the statements of individual legislators in Congress. These statements will provide insight into the views of an individual representative and could provide some insight into why, for example, language was later added to a bill after a committee report was released. When researching floor debates, keep in mind that statements of individual legislators do not necessarily mirror the views of the legislature overall, la jst yet g tea! legislation listed below in Committee reports. Committee reports and conference committee reports contain the reasoning of the committee who held hearings and heard Uy testimony from interested partes, and provide a recommendation tg “nS chamber on passing the bill. They are, therefore, considered the fy, useful and authoritative source of legislative intent. These repo contain a section-by-section analysis of the bill and the vj No, 8 Dig F ews of dissenting members of the committee. y 18, Interpretation adjective law/ Procedural Law Ans. Procedural Law (or Adjective Law) deals with the enforcement of guided and regulated by the practice, procedure and machinery. This important in administration of justice. Procedural law functions as the Jew that law is vy mw Which society implements its substantive goals. Procedural law is derives fig constitutional law, Statutes enacted by legislature, law enforcement promulgating written regulations for their employees, which may not have of law but their violation may result in internal sanctions; Agency the force and the mules ang procedural guidelines laid down by the Supreme Court. rights and acts of private litigants, touches closely on topics, of Courts and the duties of judges and sheriffs, which According to Holland, Adjective law, though concerns primarily with h such as the organization belong to public law, comprises of Jurisdiction (in the conflicts sense) Jurisdiction (domestic sense) The action, including summons, pleadings, trial(including evidence); Judgment; Appeal; execution, Procedural Law is that law which prescribes method of enforcing rights or obtaining redress for their invasion; machinery for carrying on a Suit, Examples of Procedural Law in India The Code of Civil Procedure, 1908; Code of Criminal Procedure, 1973; Indian Evidence Act, 1872; Limitation Act, 1963; The Court Fees Act 1870; The Suits Valuation Act, 1887 The Procedural Law can be said, is a law that: z Lays down the rules with the help of which law is enforced. z Relates to process of litigation and determines- what facts constitute proof of a ‘wrong’ or ‘Tort’. z In the context of administration of justice the law of procedure defines the modes and conditions of the application of remedies to violated rights. z Are the adjective rules ime de in which th raid e the mode in which the State, as gy sie wides for mechanism for: obtainint” ® ot “feearches, arrests, bail, and pres ott Og, 2 It is the law of action tha to sss: Liberal Interpretation / Benefici ~RTATION OF Starues as ersor ae ‘aining evidence by . dled entation of evidence ar wi aad t includes al} legal proceedings i mality, may ial interpretation beneficial interpretation means the j ’ a liberally in order to get a wider ne interpretation of the statute ald Dall the powers and authority to interp fs adi this ral, there will be no comp can go beyond the meaning of the text and ji 0 cs “rule of interpretation or the Mischiefralc often SOUS wil inthis method, the judge does not restrict themselves tote ez meaning geo bat they will give all the opportunity to the lawyers to enighes ne ferent interpretations of the law. They will try looking at the ey from the Ke pempcive BY which many ofthe moder

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