...is that the word ‘or’ is disjunctive and is normally conjunctive. The reading of word ‘or’ as ‘and’ is not be resorted to, unless some other part of the same Statute or the clear...the course of argument before this Court; Resort of external aid of interpretation to read ‘and’ as disjunctively is, therefore, uncalled for.14. Even otherwise also, the normal rule...reading without resorting any external aid. Shri S.D Singh, learned counsel for the dealer, on the other hand, submits that the very purpose and object of issuing notification is to grant exemption to...

....38. On a conjunctive reading of the provisions of Sections 27 and 36 of the State Act, it is clear that where a scheme lapses, the acquisition may not. This, of...were addressed as to the interpretation of Sections 126 and 127 of the MRTP Act as well as reading the provisions of the Land Acquisition Act, including Section 11-A, into the provisions of the MRTP...development of an area including acquisition of land for that purpose. The scheme of the Act does not admit any necessity for reading the provisions of Sections 6 and 11-A of the Land Acquisition Act, as...

....20. As regards the interpretation of Statute 37 (1), the submission of learned counsel for the Appellant would require us to read the conjunctive “and” as a disju...the present case the literal reading of the Statute does not produce any absurd result nor has it caused any ambiguity.21. Resolution No. 45 dated 30th April, 1999 is not relevant...question that was seriously agitated was with regard to the interpretation of Statute 37 of the University made under the...

...reason of the said amendment.7. The said Act is a disqualifying statute. A plain reading of the amended provision clearly shows that it was intended by the legislature to...by a statute and, thus, can be taken away by a statute. It is now well settled that when a literal reading of the provision giving retrospective effect does not produce absurdity or anomaly, the same...have retrospective effect.8. The general rule that a statute shall be construed to be prospective has two exceptions: It should be expressly so stated in the enactment or...

...), as to whether the use of the word shall in the statute may be directory or not, would depend upon the facts of a given case, conjunctive reading of the provision wi...Court of Madhya Pradesh & another [(2010) 11 SCC 500], it was held that the use of the words shall and may not always be decisive; it would depend upon facts of the case, conjunctive reading of the...would not necessarily mean that it is mandatory. It will always depend upon the facts of a given case, the conjunctive reading of the relevant provisions along with other provisions of the Rules, the...

...when a literal reading produces an intelligible result it is not open to read words or add words to statute. In support of this proposition, reliance was placed on some decisions...violence to the plain language of Section 24(2) but it also reduces the deeming provision down to vanishing point. Should a conjunctive reading of the conditions be combined with exclusion of the time...language used “has a natural meaning we cannot depart from that meaning unless reading the statute as a whole, the context directs us to do so.” 1914 AC 765 In an oft-quoted passage...

...reading produces an intelligible result it is not open to read words or add words to statute. In support of this proposition, reliance was placed on some decisions...section 24(2) but it also reduces the deeming provision down to vanishing point. Should a conjunctive reading of the conditions be combined with exclusion of the time spent in litigation or due to a stay...(1888) 13 AC 603, the reading of “or” as “and” is not to be resorted to “unless some other part of the same statute or the clear intention of it requires that to be done.” The substitution of...

...view that where the expression “shall” has been used it would not necessarily mean that it is mandatory. It will always depend upon the facts of a given case, the conjunctive reading of the relevant....”14. The bare reading of this Rule shows that the government servant may take the assistance of any other government servant to represent his case but may not engage a legal practitioner for...SCC 42, AIR 1979 SC 1320, it was held by this Court that interpretation of statute, contextual or otherwise, must further and not frustrate the object of the statute. In other words, the...

...settled principle of interpretation that even though the word or is normally disjunctive and the word and is normally conjunctive in a statute, but, at times, they may be read and construed interchangeably..., if the literal reading of the word produces an unintelligible or absurd result or a result that was never intended by the Legislature. 16. If the requirement to appoint a...manner prescribed in the said Section. In other words, in the latter case the Government would be obliged to appoint a Commission of Inquiry. 15. Even otherwise, it is a well...

...injuries only.20. Contextual reading is a well-known proposition of interpretation of statute. The clauses of a statute should be construed with reference to the context...vis-à-vis the other provisions so as to make a consistent enactment of the whole statute relating to the subject-matter. The rule of “ex visceribus actus” should be resorted to in a situation of this...be construed but to the entire statute; it must compare the clause with the other parts of the law, and the setting in which the clause to be interpreted occurs...

...in the precise sense. To say that strict interpretation involves plain reading of the statute and to say that one has to utilise strict interpretation in the event of ambiguity is self-contradictory..., one favourable to the assessee in matters of taxation has to be preferred is unexceptionable. However, this Court was not concerned in that case with the charging section of a taxation statute. It...Anand, submits that a tax exemption statute or notification needs to be strictly interpreted. According to her, strict interpretation is literal rule of interpretation, which means that the Court has...

...a holistic reading of the statute but not a fragmented one. That apart, the said decision clarifies that on certain occasions the words “from time to time” have their signification when one relies on..., development or control, as the case may be, is with the Union and that is the result achieved by homogeneous reading of Entry 50 of List II and Entries 52 and 54 in List I. So long as a tax or fee on mineral...the spirit of the statute or the substance of the law. If the Revenue satisfies the court that the case falls strictly within the provisions of the law, the subject can be taxed. If, on the other...

...provision, it has been held that it would not necessarily mean that it is mandatory. It will always depend upon the facts of a given case, the conjunctive reading of the relevant provisions along with...been used it would not necessarily mean that it is mandatory. It will always depend upon the facts of a given case, the conjunctive reading of the relevant provisions along with...shown by evidence, a particular kind of order must be made. If the statute leaves no room for discretion the power has to be exercised in the manner indicated by the other legal...

....”It was submitted that bare reading of the provision made the position clear that it was not necessary that income tax must be payable by the assessee as sine qua non for imposition of...even if the statute does contain a statement to the effect that the amendment is clarificatory or declaratory, that is not the end of the matter. The court has to analyse the nature of the amendment to...court has to examine the scheme of the statute prior to the amendment and subsequent to the amendment to determine whether amendment is clarificatory or substantive.9. In...

...fair reading of the provision would not amount to supplanting the procedure laid down and would in no manner frustrate the apparent purpose of the statute.Part V: Duty of...trials in this country.48. On a fair reading of the statute and the Rules suggests that there is no duty of disclosure of all the documents in possession of the...that it is bound to conduct proceedings in accordance with the statute and the Rules and the noticees in any case are not entitled to ask the authority to deviate from the said procedure laid down in...

...the security of the State”. The satisfaction of the District Magistrate was on the disjunctive and not conjunctive grounds, which means that he was not certain whether he had reached his subjective..., no doubt, have used the conjunctive “and” and not the disjunctive “or” in his order. But as the order stands, it would appear that he was either not certain whether the alleged activities of the...) of sub-section (2) of Section 3 of that Act. At p. 592 of the report, the majority, however, observed that if a statute mentioned different grounds for detention of a person, an order of detention...

...respondent, any of the respondents, ordinarily resides or carries on business or personally works for gain.”17. A reading of Section 35 makes it clear that...mean “all”. We are of this opinion in view of the fact that this section confers a right of appeal on any person aggrieved. A right of appeal, it is well settled, is a creature of statute. It is never...an inherent right, like that of filing a suit. A right of filing a suit, unless it is barred by statute, as it is barred here under Section 34 of FEMA, is an inherent right (see Section 9 of the...

...Court applied the rule of contemporanea expositio, as the Court found that the same is a well-established rule of the interpretation of a statute, with reference to the exposition that it has received...from contemporary authorities. However, while doing so, the Court added words of caution to the effect that such a rule must give way where the language of the statute is plain and unambiguous. This..., AIR 1988 SC 191 it was held that while a maxim was applicable with respect to construing an ancient statute, the same could not be used to interpret Acts...

...intent of the Rule is not frustrated. It will always depend upon the facts of a given case, the conjunctive reading of the relevant provision along with other provisions of the Rules, the purpose sought...scope of the statute, its nature and design and the consequences that would flow from the construction thereof one way or the other. In that behalf, the Court is required to keep in view the impact on...the profession, necessity of its compliance; whether the statute, if it is avoided, provides for any contingency for non-compliance; if the word “shall” is construed as having mandatory character, the...