...9th of August, 2000; CBDT Circular No. 359 dated 10th of May, 1983 and Circular No. 791 dated 2nd of June, 2000. Certain Tribunals have also accepted the legal aspect of ‘liberal interpretation’ ...dealing with this type of incentive provisions we may like to mention that it is neither a question of “liberal interpretation of statute” or a ‘literal interpretation of ...the legal proposition that while interpreting the beneficial provision a liberal interpretation is to be adopted, as recommended in the said circular. In view of the said Circular for the purpose of...

...accepted the legal aspect of 'liberal interpretation' of statute in respect of provisions of Section 54E or Sections 54EA such as in the case of Mahesh Nemchandra Ganeshw.... 13 5.5 While dealing with this type of incentive provisions we may like to mention that it is neither a question of "liberal ...interpreted liberally. For this legal proposition of liberal interpretation decisions cited are namely, Bajaj Tempo Ltd. v. CIT [1962] 196 ITR 188/62 Taxman 480 (SC...

...2nd of June, 2000. Certain Tribunals have also accepted the legal aspect of 'liberal interpretation' of statute in respect of provisions of Section 54E or Sections 54EA such as i...of incentive provisions we may like to mention that it is neither a question of "liberal interpretation of statute" or a 'literal interpretation of statute', but it is a.... For this legal proposition of liberal interpretation decisions cited are namely, Bajaj Tempo Ltd. v. Commissioner Of Income-Tax...

...incentive provisions one may like to mention that it is neither a question of ‘liberal interpretation of statute’ or a ‘literal interpretation of statute’, but it is a matter ...construction of statute’ or ‘constructive interpretation of statute’. A true intention of the enactment is required to be considered by a court of law. In the present case, the intention ...transfer or to be reckoned 180 days from the date of transfer. This is the crux of the issue.• The term ‘month’ is not defined in the Act, therefore seeking the help of an another statute...

...construed strictly against the State. Therefore, the adoption of the same rule of interpretation in this case cannot be faulted. The judicial opinion even in England is also veering round towards liberal ...legislature will have to be ascertained from the language of the statute, the scheme and the objects ought to be achieved by the statute. The Supreme Court had adopted the rule of interpretation adopted by...accounting year in which the misconduct was committed but in the year or years preceding it.6. A literal interpretation of Section 9 would definitely support the case of the...

...industrial venture must be given the most liberal interpretation so as to subserve the object of the statute. Of course the burden of proving whether the purpose of the lease was a manufa...Court has laid down that the expression “manufacturing purposes” in Section 106 of the Transfer of Property Act must be used in its popular and dictionary meaning as the statute has not defined the words...1. This appeal by special leave is directed against the judgment of the High Court of Bombay dated December 24, 1975 (sic).2. The short point of...

..., literal interpretation; literal construction; restricted interpretation; interpretatio stricta; interpretatio restricta; interpretatio verbalis. 3. The philosophy underlying strict interpretation of statutes. Als...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...taxation has to be preferred, is unexceptionable when interpreting the charging section of a taxation statute, but the opposite principle would be applicable in interpretation of exemption notification...

...respondent has to be rejected on the issue of limitation.7. Being a beneficial piece of legislation it has to get a liberal interpretation and the intention of the statute becomes h...relevant when an issue for rejection of a claim is pressed. Establishments which employ less than ten persons are normally outside the purview of the Act. The statute requires for calling of nominations from...Payment of Gratuity Act, dated 4 November, 2000. The appellate authority upheld the order of the Controlling Authority (District Labour Officer, Thod...

...interpretation of fiscal statute like Court Fees Act so as to lessen and not to add burden to the litigation. We may reiterate that there is simple return of the proceedings and therefore, we do not see any...has wider powers than the Code of Civil Procedure and it can even go beyond the Code as long as it passes orders in conformity with principles of natural justice. The Court should put liberal...Vinay Joshi, J.:— Rejection of petitioners' claim for refund of Court Fees, has occasioned them to invoke inherent extraordinary writ jurisdiction of this Court under Article...

...interpretation is that a remedial statute receives liberal construction whereas a penal statute calls for strict construction. In the cases of remedial statutes, if there is any doubt, the same is resolved...liberal interpretation.20. The learned counsel also urged that in the judgment of the High Court there is no reason why despite the fact that there exists an efficacious.... Therefore, the interpretation of the said Act must not only be liberal but it must be informed by the values of the directive principles. Therefore, an awareness of the social perspective of the...

...judgment would not be justifiable under the law. There is no question of a strict or a liberal interpretation of a fiscal statute; the question is whether a party who wanted to have his appeal heard...been transferred to this Court for hearing on his own application; and the ground that was pressed before me was that a fiscal statute should be interpreted strictly in favour of the subject, and against...1. The question for consideration in the case is whether a memorandum of appeal presented to the Court of the District Judge under the law applicable to appeals, which has been transferred...

...section 32 I(4) of Central Excise Act, 1994 and thus these proceedings were not open by liberal interpretation of the statute, at any time to any person not concerned with...request dated 16.9.2011. The appellant had initially filed this application requesting information as specified in Para 4 Point (B) and (C) of the RTI application. The aforesaid RTI application of the...appellant was transferred to the CPIO, Customs & Central Excise Settlement Commission vide Office Memorandum dated 5.10.2011 of the CPIO and Undersecretary (Ad.IC)AAR in so far as it relates to...

...Section 197. Such exercise of liberal construction will not be confined to the permissible limit of interpretation of a statute by a Court of law but will amount to legislation by Court. ...accused persons.2. The learned Counsel for the petitioner vehemently argued that the petitioner is a former bank Manager of State Bank of Bikaner and Jaipur which is a Nationalised Bank and...before the Court below and the Court below has considered it in detail and has held that no sanction is necessary.3. It is also held by their Lordships of the Supreme Court in a decision in...

....26. Therefore, it will not be just and proper to bring such persons within the ambit of Section 197 by liberally construing the provisions of Section 197. Such exercise of liberal const...such protection under Section 197 of the Code of Criminal Procedure and any liberal interpretation of Section 197 for covering such officer will amount to legislation by court...G.N Ray, J.— The common question of law that arises in all these matters is whether the provisions of sanction under Section 197 of the Code of Criminal Procedure, 1973 are...

...deserves to be mentioned that even the rule of liberal and purposive interpretation permits the liberal interpretation of existing language of the statute. Addition of w..., therefore, the court has to give liberal consideration to the provision; so as to include the cases of theft, as well, in the category of cases where the stamp duty is to be refunded by the authorities...legislature had not intended to refund the amount of stamp papers in case they are alleged to have been stolen. Moreover, the authorities prescribed under the statute; and the consequent proceedings...

.... On this issue, the liberal interpretation of any statute cannot be relied upon in view of the judgment of the Hon'ble Supreme Court in the case of NOVO Pan India [73 ELT 769...material on record to show that tax which was lawfully exigible has not been imposed or that by the application of the relevant statute on an incorrect or incomplete interpretation a lesser tax than...concerned they represent merely their understanding of the statutory provisions. They are not binding upon the court. It is for the court to declare what the particular provision of statute says and it...

...of liberal and contextual interpretation of a statute, nor the well known canon of interpretation of a statute that in a case of this nature, an expression shou...((1989) 3 SCC 488 : A.I.R 1989 SC 516).28. Thus it is evident that same principles of interpretation of statute shall apply in relatio...a fiscal statute must be construed very strictly and by no stretch of imagination, wheat can come within the purview of the word ‘vegetable’.8. The learned counsel, in this connection...

...disapprove a particular order includes the power to modify such order as well particularly when the structure of the Statute conceives of a liberal interpretation furthering the object and purpose for...to narrow down the meaning so as to make the provision ineffective. An interpretation which furthers the aims and objects of the statute is preferable to be accepted, against an interpretation which...D.K Seth, J.:— The petitioner has filed an application on 11.12.1996 for an appropriate order restraining the respondents from harassing the petitioner during the pendency of the writ...

...passes orders in conformity with principles of natural justice. The Court should put liberal interpretation of fiscal statute like Court Fees Act so as to lessen and not to add burden to the... Judgment 1 920wp4369.09.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY, NAGPUR BENCH, NAGPUR...// 1. Union of India, through the Secretary, Ministry of Finance, New Delhi. 2. The Presiding Officer, Debts Recovery Tribunal, Nagpur. 3. The...

...appellant especially when no benefit has been claimed by the appellant after the note of debonding.4. The officer below should have given liberal interpretation of the ...of giving narrow interpretation."5. The case of the assessee is that the assessee was enjoying the status of EoU for the period prior to the previous year relevant to...assessment years. Procedural law, as filing of declaration, is generally in the nature of directory statute.13. It is useful in these circumstances to go through certain profound judicial...