...noticed conceived it to be a right and duty to construe every word of a statute in its context and he used the word context in its widest sense including “other statutes in pari materia”. As stated by Lord Mansfield, where there are different statutes in pari materia though made at different times, or even expired, and not referring to each other, they should be taken and construed together, as one system and as explanatory to each other.”5.4 Applying the above principle of statutory construction, it...forming part of the same system. Statutes are in pari materia which relate to the same person or thing, or to the same class of persons or things. To quote from the Principles of Statutory Interpretation...the purpose of taxation and the other for the purpose of road transport management. In other words they can be considered as pari materia, that is, statutes dealing with the same subject matter or...

...manner unless the Acts are in pari materia. Here I may usefully refer to what is said in Principles of Statutory Interpretations 9 Edition by Justice G.P Singh at page 261 noticing large number of judgments of Apex Court in this respect-“However, it is not a sound principle of construction to...reference to construction of one Act cannot be applied with reference to the provisions of another Act, when the two Acts are not in pari material.” It is wrong practice to adopt procedure in Juvenile...Election Commission four circumstances were placed by the two parties. One was the date of birth as shown in petitioner's matriculation certificate which showed her date of birth as 05.08.1995 The second...

...construction placed on the phrase “shall presume” in the Evidence Act by holding that the Evidence Act was a statute in pari materia with the Prevention of Corruption Act. There can be no doubt that...Court as also before us that the Act and the Penal Code are statutes in pari materia and form part of one system and they should, therefore, be interpreted as enforcing each other. Thus any change...Corruption Act, and the Penal Code are statutes in pari materia so as to form one system.10. In State of Madras v. Vaidyanath Aiyar...

...principle that statutes in 'pari materia' should be construed together is merely an extension of the principle that all parts of a statute should be construed together and its corollary that an amendment and the unchanged portion of the original Act should be construed together." Crawford in his book "Statutory Construction" quotes...: - To be in 'pari materia' statutes need not have been enacted simultaneously or refer to one another. However, application of the rule that statutes in 'pari materia should be construed...harmonious in its several parts and provisions. It is therefore an established rule of law, that all acts in 'pari materia' are to be taken together, as if they were one law, and they are directed to...

...of the word or phrase’. The context, as already seen, in the construction of statutes, means the statute as a whole, the previous state of the law, other statutes in pari materia, the general scope of...possession of the landlord personally and nothing more than that.11. We may refer to a few decided cases of different High Courts wherein pari materia provisions contained in...pari materia provisions being interpreted so as to include the requirement of the wife, husband, sister, children including son, daughter, a widowed daughter and her son, nephew, coparceners, members...

...respondent has submitted that the circular had been issued under Section 151-A of the Customs Act which was in pari materia with Section 37-B of the Central Excise Act and that it was well...circulars.13. As we have noted, the provisions of Section 151-A are in pari materia with the provisions of Section 119 of the Income Tax Act, 1961...very ground. That is what has been held in some of the cases referred to by my learned Sister. Extending this principle which flows from the statutory provision contained in Section 151-A of the...

...possible to hold that the Rent Act and Chapter VII of the PSCC Act are pari materia statutes.Noscitur a sociis principle42. The...expression “permission” and not “licence”, despite the Easements Act, 1882, which is indicative of the legislative intent that Section 52 of the Easements Act, not being in pari materia...Act, by virtue of the 1976 Amendment, was completely reworded to specifically reflect the language used in Section 28 of the Rent Act, 1947 so as to make it pari materia. In other...

...used the word context in its widest sense including other statutes in pari material. As stated by Lord Mansfield, where there are different statutes in pari materia though made at different times, or even expired, and not referring to each other, they should be taken and construed together, as one system and as explanatory to each other. 5.4 Applying the above principle of statutory construction, it.... In other words they can be considered as pari materia, that is, statutes dealing with the same subject matter or forming part of the same system. Statutes are in pari materia which relate to the...verified by loading the vehicle with that number of persons, neither the seating layout drawing nor dimensions of the seat were provided and ARAI did not have the statutory authority to verify the seating...

...reasonable inference is that they intended that the same meaning should be given. This principle of statutory construction was stated by Blackburn J. in Mersey Docks v. Cameron [1866] 11 HL Cas. 443, 480 in the following terms :"Where an Act of Parliament has received judicial construction putting a certain meaning on these words and the legislature in a subsequent Act in pari materia used...no doubt that the two Acts are in pari materia. Apart from substituting the word "wealth" for "income" and making other consequential and ancillary changes, many of the...Income-tax Act, 1922. There are several decisions of the Privy Council and of the High Courts dealing with the construction...

...to and arises out of a commercial transaction between the parties, the right or liability should be deemed to have been established in the past accounting period. That principle is based not on any...the High Court we must point out that the decision of the High Court is deflected by its reliance on English decisions delivered under circumstances peculiar to that country and on the construction of...provisions which are not in pari materia with the provisions obtaining in India. The observations made by this Court in CIT v. Vazir Sultan (1959...

...corresponding section to which under the present Act is Section 147. The relevant provisions of the two sections which are otherwise in pari materia are materially different in one respect. Section 95...by this statutory provision, parties may of course enter into a contract by which the insurer agrees to cover additional risks. It is not the appellant's case that apart from the policy of insurance...Insurance Co. Ltd. v. Philomina Mathew 1993 ACJ 1166 (Ker) (FB) was based on a construction of Section 95 of the Motor Vehicles Act, 1939, the...

...” but those “public servants” cannot be prosecuted for having committed the offence under the Indian Penal Code. It is a well-known principle of construction that in interpreting a provision creating a...Act are not statutes in pari materia. The Cooperative Societies Act is a completely self-contained statute with its own provisions and has created specific offences quite different from the offences in...the Indian Penal Code. Both statutes have different objects and created offences with separate ingredients. They cannot thus be taken to be statutes in pari materia, so as to form one system. This...

..., according to him, the procedures under the Act are in pari materia with those which can be taken under the Financial Act. So such a prescription has to be read into sub-section (2) of....11. It is a well-settled principle in law that the court cannot read anything into a statutory provision which is plain and unambiguous. A statute is an edict of the legislature. The language...is statutory empowerment to issue a certificate in terms of Section 3 of the said Act. With reference to the decision of this Court in Director of Industries, U.P v. Deep Chand Agarwal...

...make a provision relating to the maintenance of efficiency of administration. In this view of the matter, if any statutory provision provides for a recruitment of a candidate without bearing in mind...is a necessary corollary to concept of rule of law accepted by the Constitution. It is a well-settled principle that if a person complains of unequal treatment, the burden squarely lies on that person...wiped off and therefore the rule-making authority while making the rules for recruitment on emergency basis did make the provisions contained in Rule 25 which is also in pari materia with similar...

...treatment. Nothing particular stemmed from the interpretation of the expression “interest”. The appeal to this principle of construction is, in our opinion, somewhat out of place in this case. The...his Statutory Interpretation observes: (at pp. 350 and 354)“Unless the contrary intention appears, an enactment by implication imports any principle or rule of law (whether...to carry it through....”Substance” and “form” are words which must no doubt be applied with caution in the field of statutory construction. Nevertheless, where the technicalities of English...

...the current depreciation. Counsel further urged that such construction is in accord with the basic and well recognised principle of commercial accountancy that in computing the profits and gains of...the statute as is contended by counsel for the assessees.12. Since the provisions of the 1961 Act are in pari materia with the corresponding provisions under...depreciation. In coming to this conclusion the Tribunal placed certain construction on the relevant provisions of the 1961 Act, namely, Sections 32(2) and 72(2). In other words it preferred the views of...

...is also a well-settled principle of law that the decision on an interpretation of one statute can be followed while interpreting another provided both the statutes are in pari materia and they deal...to the fact that the said decision based on various judgments of this Court relating to different rent control statutes of various States which were not in pari materia with the provisions of the Act...out that often the question as to whether a mandatory or directory construction should be given to a statutory provision may be determined by an expression in the statute itself of the result that...