CHAPTER I

A. MEANING, COMMENCEMENT & PURPOSE OF INTERPRETATION OF

STATUTES

INTRODUCTION:-
It means the art of finding out the true sense of an enactment by giving the
words of the enactment, their natural and ordinary meaning.
The object of interpretation of statutes is to determine the intention of the
legislature conveyed expressly or impliedly in the language used.
MEANING OF THE TERM STATUTE: :-
A statute is a formal written enactment of a legislative authority that governs
the legal entities of a city, state, or country by way of consent.
Statutes are Rules made by legislative bodies and regulations issued by
Government agencies.
A statute is a will of the legislature conveyed in the form of text.
The Constitution of India does not use the term 'Statute' but it uses the term
'law'.
Article 13(3)(a) of the Constitution- 'Law' includes any ordinance, order,
bye-law, rule, regulation, notification, custom or usage having the force of law.
Therefore, a Statute is the will of the legislature and Indian Statute is an Act of
the Central or State Legislature.
A Statute may generally be classified with reference to its duration, nature of
operation, object and extent of application.

CLASSIFICATION OF STATUTE :-
1. Codifying statutes
A codifying statute is a type of legislation that consolidates and organizes
existing laws—whether derived from common law (judge-made law), customs,
or previous statutes—into a comprehensive and authoritative written
document. Unlike other statutes, codifying statutes do not aim to change or
create new laws but to present the law systematically, making it easier to
understand, reference, and apply. The purpose of this kind of statute is to give
an authoritative statement of the rules of the law on a particular subject, which
is customary law.
Key Characteristics of Codifying Statutes
Systematic Compilation:
Codifying statutes integrate laws on a specific subject into a single, organized
legal framework.
Authoritative Source:
They serve as the definitive legal authority on the matter they address,
reducing reliance on scattered case law or older statutes.
Declarative Nature:
Codifying statutes primarily restate existing law rather than introduce
substantive changes, although minor updates or clarifications may be
included.
Simplification:
They streamline complex legal principles and make the law more accessible to
legal practitioners, judges, and the public.
Elimination of Ambiguity:
By replacing case law and prior fragmented statutes, codifying statutes help to
resolve inconsistencies and ambiguities.
For example- The Hindu Marriage Act, 1955,
The Hindu Succession Act, 1956,
Indian Penal Code, 1860
Companies Act, 2013

2. Consolidating statutes
This kind of statute covers and combines all law on a particular subject at one
place which was scattered and lying at different places. Here, the entire law is
constituted in one place.
It gathers all existing laws on a particular subject, previously scattered across
multiple statutes, into a single, coherent document. The primary aim of such
statutes is to streamline the legal framework for a specific area without altering
the substance of the law.
Key Characteristics of Consolidating Statutes
Integration of Laws:
They combine various statutes dealing with the same subject matter into one
act.
No New Law Creation:
Unlike amending or codifying statutes, consolidating statutes do not introduce
new legal principles; they merely reorganize and harmonize existing laws.
Consistency:
Consolidating statutes remove redundancy, overlaps, and potential
contradictions between related laws.
Facilitates Reference:
By placing all related provisions in a single statute, they make it easier for
practitioners, courts, and the public to reference and understand the law.
For example- Code of Criminal Procedure.

3. Declaratory statutes
This kind of statute does an act of removing doubts, clarifying and improving
the law based on the interpretation given by the court, which might not be
suitable from the point of view of the parliament.
It is a type of legislation that clarifies or declares the existing legal position.
Instead of creating new laws or rights, declaratory statutes serve to affirm,
explain, or clarify the law as it already exists. These statutes are often enacted
to resolve ambiguities, settle disputes about the interpretation of the law, or
codify judicial interpretations into legislative form.
Examples of Declaratory Statutes
The Hindu Succession (Amendment) Act, 2005 (India):

Issue Addressed:
Prior to this amendment, judicial interpretations varied on whether daughters
had equal rights to ancestral property under Hindu law.
Declaratory Effect:
The amendment clarified that daughters have the same rights as sons in
ancestral property, affirming gender equality in inheritance laws.

4. Enabling Statutes: Detailed Explanation

An enabling statute is a type of legislation that provides legal authority or
powers to individuals, organizations, or government bodies to carry out specific
actions or responsibilities. Without such statutes, these entities would not have
the legal power to perform the functions or duties assigned to them.
Purpose of Enabling Statutes
1. Empowering Government Bodies:
○ To authorize the creation or functioning of institutions or offices.
2. Delegating Authority:
○ To allow central or state authorities to delegate responsibilities to
subordinate bodies.
3. Implementing Policies:
○ To provide a legal framework for the execution of specific programs
or initiatives.
4. Facilitating Development:
○ To encourage private individuals, companies, or local governments
to undertake activities in the public interest, such as
infrastructure development or public services.
Examples of Enabling Statutes
1. The Reserve Bank of India Act, 1934
● Purpose:

○ This statute established the Reserve Bank of India (RBI) and

granted it the authority to regulate the monetary policy of India,
issue currency, and oversee banking operations.
● Enabling Aspect:
○ Empowers the RBI to act as the central bank and discharge its
functions under the law.
2. The Companies Act, 2013 (India)
● Purpose:
○ Provides the framework for the incorporation, operation, and
regulation of companies in India.
● Enabling Aspect:
○ Authorizes companies to be formed and grants powers to the
Ministry of Corporate Affairs to oversee their governance.
5. Penal Statute –
A penal statute is a legislative enactment that imposes penalties or sanctions
for actions that are prohibited by law. These penalties can include fines,
imprisonment, or other punitive measures. Penal statutes are primarily
designed to maintain public order and protect the rights and interests of
society by deterring unlawful conduct and punishing offenders.
The offences for various types of offences are provided through these statutes,
and these provisions have to be imposed strictly. For example- Indian Penal
Code, 1860. A penal statute is one which punishes certain acts or wrongs.
Statute may be in the form of a comprehensive criminal code providing
punishments for different wrongs.
Key Characteristics of Penal Statutes
1. Prescribes Punishments:
○ Penal statutes impose sanctions such as fines, imprisonment, or
other forms of punishment for offenses.
2. Strict Interpretation:
○ Penal statutes are interpreted strictly by courts to ensure that
individuals are not punished for acts that do not clearly fall within
the scope of the statute.
3. Public Policy:
○ They serve the broader goal of maintaining order and protecting
public interests.
4. Focus on Prohibited Acts:
○ Penal statutes explicitly list the acts or omissions that constitute
offenses.
5. Mandatory Enforcement:
○ These statutes are binding and must be enforced by legal
authorities.
Purpose of Penal Statutes
1. Deterrence:
○ To discourage individuals or entities from engaging in unlawful
activities.
2. Punishment:
○ To penalize offenders and ensure accountability for violations.
3. Rehabilitation:
○ In some cases, penal statutes aim to reform offenders through
corrective measures.
4. Protection of Society:
○ To safeguard individuals, property, and public order from harm or
disruption.
 5. Restoration of Justice:
○ To provide remedies for victims and reinforce trust in the legal
system.
Rules for Interpretation of Penal Statutes
Interpreting penal statutes is a complex task, requiring courts to balance the
rights of individuals with the need to uphold public order. The guiding principle
is strict construction, ensuring that no person is punished unless the offence
clearly falls within the scope of the law. Below are the key rules and principles
for interpreting penal statutes:
1. Strict Interpretation
● Penal statutes are construed strictly to protect individuals from arbitrary
punishment.
● If there is any ambiguity or doubt about the meaning or scope of a penal
provision, it must be resolved in favor of the accused.
● Example: In Tuck & Sons v. Priester, the court held that the accused
could not be convicted under a statute unless the language clearly
covered their conduct.
2. Plain Language Rule
● The words of the statute are to be interpreted in their ordinary and
natural sense.
● Courts do not add to or subtract from the plain language of the statute.
● Example: If a statute criminalizes "stealing property," courts will not
expand it to include borrowing without permission unless the law
explicitly states so.
3. Rule Against Retrospective Operation
 ● Penal statutes are presumed not to operate retrospectively unless
expressly stated.
● A person cannot be punished for an act that was not an offense at the
time it was committed.
● Example: If a new law criminalizes a particular action, only actions
taken after the enactment of the law can be punished.
4. Mens Rea (Guilty Mind) Principle
● Most penal statutes require proof of mens rea (a guilty mind) to establish
criminal liability.
● If the statute is silent about mens rea, courts may presume it unless the
offense is of a strict liability nature (e.g., traffic violations).
● Example: In Sherras v. De Rutzen, the court emphasized that penal
provisions are presumed to require mens rea unless explicitly stated
otherwise.
5. No Punishment Without Law (Nullum Crimen Sine Lege)
● A person cannot be punished for conduct that is not clearly and
unequivocally prohibited by law.
● Any ambiguities in penal statutes must favor the accused to avoid
creating new liabilities.
6. Beneficial Construction
● If the statute is ambiguous, the interpretation that benefits the accused
should be adopted.
● Courts avoid interpretations that impose undue or harsh penalties.
7. Proportionality
● Interpretation must ensure that the punishment prescribed is
proportional to the offense.
 ● Courts avoid applying statutes in a manner that leads to excessive or
unjust penalties.
8. Harmonious Construction
● Penal statutes must be read in harmony with other laws to ensure
consistency and avoid contradictions.
● If multiple laws overlap, the interpretation that avoids conflict and
respects the intent of the legislature is preferred.
Practical Implications
● Penal statutes must be clear and precise, leaving no room for doubt or
arbitrary enforcement.
● Legislators need to draft penal laws in a manner that balances societal
protection with individual rights.
● Judicial interpretations of penal statutes often influence subsequent
legislative amendments to clarify ambiguities.
Examples from Case Law
1. R v. Prince (1875): The court held that strict interpretation must not
override the clear legislative intent.
2. State of Maharashtra v. Mayer Hans George (1965): It was held that
penal statutes should not be stretched beyond their plain language to
impose criminal liability.
3. Kartar Singh v. State of Punjab (1994): The Supreme Court
emphasized the importance of strict construction in safeguarding
personal liberty.

6. Remedial Statutes -
A remedial statute is a type of legislation enacted to correct defects or address
inadequacies in existing laws. These statutes aim to provide remedies to
individuals or groups who have suffered harm, injustice, or deprivation of their
rights. Remedial statutes often ensure fairness, equity, and justice by
protecting or improving the legal position of affected parties.
Key Characteristics of Remedial Statutes
1. Corrective in Nature:
○ These statutes rectify deficiencies or injustices in the existing legal
framework.
2. Beneficial Construction:
○ Courts interpret remedial statutes liberally to achieve the intended
purpose of providing relief.
3. Expansion of Rights:
○ They often broaden rights or remedies for those disadvantaged by
previous laws or legal gaps.
4. Address Inefficiencies:
○ Remedial statutes may fill gaps, remove ambiguities, or simplify
legal processes.
5. Focus on Equity and Justice:
○ Their primary aim is to provide equitable solutions and safeguard
public interests.
Examples of Remedial Statutes
1. The Minimum Wages Act, 1948 (India):
● Purpose:
Protects workers by ensuring fair wages and preventing exploitation.
● Remedial Aspect:
Corrects the imbalance of power between employers and workers by
mandating minimum wage standards.
2. The Consumer Protection Act, 2019 (India):
● Purpose:
Protects consumers from unfair trade practices, defective goods, and
deficient services.
● Remedial Aspect:
Provides remedies such as compensation, replacement, or refund for
aggrieved consumers.
Rules for Interpretation of Remedial Statutes
Interpretation of remedial statutes differs significantly from that of penal
statutes. The overarching principle is liberal construction to achieve the law's
remedial objectives and address the mischief it seeks to rectify.
1. Beneficial Construction
● When two interpretations are possible, the one that furthers the
beneficial intent of the statute is preferred.
● Courts aim to provide relief to the intended beneficiaries while avoiding
technicalities.
● Example: In Bengal Immunity Co. v. State of Bihar, the Supreme Court of
India emphasized a beneficial interpretation to achieve the object of the
statute.
2. Purposive Interpretation
● The statute must be interpreted in light of its purpose and legislative
intent.
● The focus is on achieving the object of the law rather than strictly
adhering to its text.
● Example: Social welfare legislations like the Right to Education Act are
interpreted in a purposive manner to benefit marginalized groups.
3. Harmonious Construction
● Remedial statutes should be interpreted in harmony with other laws to
avoid contradictions and ensure coherence in the legal system.
● Courts aim to align the remedial objectives with the broader legal
framework.
4. No Narrow Construction
● A remedial statute should not be interpreted narrowly, as doing so could
defeat its purpose.
● Courts avoid restrictive readings unless expressly warranted by the
language of the statute.
5. Prospective or Retrospective Application
● Generally, remedial statutes may have retrospective application if they
are procedural in nature or if their language explicitly allows for it.
● Example: A law simplifying court procedures may be applied to ongoing
cases unless it affects substantive rights.

7. Taxing Statute :-
A taxing statute is a law enacted by a government to impose taxes on
individuals, businesses, or transactions. These statutes are designed to
generate revenue for the government to fund public services and development
initiatives. They also regulate the collection, calculation, and payment of taxes
while defining the rights and obligations of taxpayers.
Key Characteristics of Taxing Statutes
Imposition of Taxes:
Taxing statutes lay down the types of taxes (e.g., income tax, property tax,
GST) and define taxable events.
Specific and Detailed:
They contain clear provisions on the amount, rate, and scope of taxes to avoid
ambiguity.
Strict Interpretation:
Courts interpret taxing statutes strictly in favor of taxpayers if there is any
ambiguity in the language.
Mandatory Compliance:
Tax laws are compulsory, and failure to comply may result in penalties, fines,
or other legal consequences.
Revenue Generation:
The primary goal is to raise revenue for public expenditure and development.

❖ Rules of Interpretation –Taxing Statute

a) charging section - -- before taxing any individual it must be established
that the person to be taxed falls within the purview of the charging section
by clear words.
• In Calcutta Jute Manufacturing Co/ v. Commercial Tax Officer (1997)
Held – in interpreting a taxing statute, one has to look into what is clearly
stated. There is no room for searching the intentions, presumptions or
equity.
• In Mathuram Agarwal v. State of M.P. (28th Oct 1999) – Held – words
cannot be added or substituted to find out a meaning in a statute so as to
serve the intention of the legislature. Every statute must contain three
aspects -
• 1. subject of tax,
• 2.person to be taxed,
• 3. rate of tax.

b) Strict & Favourable Construction –

 • Taxing enactment should be strictly interpreted.
• The Courts should not strain words & find unnatural meaning to fill
loopholes.
• If the provision is capable of two meaning, then the one favouring the
assesse must be taken into consideration.
c) Clear intention to impose or increase tax – the intention to impose or
increase tax must be clear & unambiguous.

d) Prospective Operation –
• cardinal principle
• No retrospective effect to fiscal statute is possible unless the language is
very clear & plain.
e) Meaning in Common Parlance –
• In finding out the meaning of a taxing statute, in common usage, in
commercial & trade circles must be considered.
• In Annapurna Biscuits manufacturing Co. v. Commissioner of Sales
Tax AIR 1981 SC 1656 – Held – statute imposing a tax should be
interpreted in the way which they are understood in ordinary language.
f) Imposition of tax by authority of law –
• the taxes & assessment can only be imposed by an authority established
under a statute.
• A tax can only be levied by an Act of Parliament.
• In Atlas Cycles Industries Ltd. V. State of Haryana AIR 1972 SC 121
Held - notification imposing a tax cannot be deemed to be extended to
new areas in the Municipality
g) No presumption as to tax –
• It cannot be drawn by implication or analogical extensions.
 • In Mohammed Ali Khan v. Commissioner of Wealth Tax AIR 1997 SC 1165
– Held – no tax can be imposed by
inference, analogy or probing into the intention of legislature.
h) Double taxation –
• in interpreting fiscal statute, if one meaning gives rise to single meaning,
whereas other meaning gives rise to double taxation, then the
interpretation must be in favour of single taxation.
i) Delayed payment of tax –
• Interest is levied by tax authority according to law.
j) Penalty – no criminal act (mens rea)
• The general rule of construction is that in case of doubt, it is decide in
favour of tax payer even if such decision is detrimental to govt.

B. PURPOSE OF INTERPRETATION OF STATUTES :-

Understand the language of statute.
To determine the will & intention of legislature
Intention of legislature – Lord Watson – said in Saloman v. Saloman &
Co. Ltd HL 16 Nov 1896- ‘the intention of legislature’ is a common but
slippery phrase…signifies...in a court of law or equity, what the legislature
intended to be done or not to be done can only be legitimately ascertained
from that which it has chosen to enact, either express words or by
reasonable & necessary implication.”
Salmond – “The essence of law lies in its spirit & not in letters, for the letter
is significant only as being the external manifestation of the intention that
underlies it”.

C. COMMENCEMENT OF STATUTE
 ● Act comes into force = commencement
● The commencement of a statute refers to the point in time when a law, or
a specific part of it, comes into effect and becomes enforceable. The date
of commencement is significant because it marks the moment when the
provisions of the statute start to apply to individuals and entities.
● A statute may specify its commencement date explicitly, or it may depend
on external notification or legislative intent.
Modes of Commencement
1. Specific Date Provided in the Statute:
○ Some statutes include a clause that specifies the exact date when
the statute or its provisions will commence.
○ Example: "This Act shall come into force on the 1st of January,
2025."
2. Commencement by Notification:
○ Some statutes empower the government or another authority to
notify the date of commencement.
○ Example: "This Act shall come into force on such date as the
Central Government may, by notification in the Official Gazette,
appoint."
3. Immediate Commencement:
○ If a statute does not mention a specific commencement date or
require notification, it is presumed to commence immediately upon
receiving assent.
○ In India, this is governed by Section 5 of the General Clauses Act,
1897.
4. Definition - Sec.3 (13) G C Act 1897 – “commencement ”, used with
reference to an Act or Regulation, shall mean the day on which the Act
or Regulation, comes into force.
5. Sec. 5 – GC Act - where any central Act is not expressed to come into
 operation on a particular day, then it shall come into operation on the
day on which it receives the assent of the President.
6. A Central Act come into operation, when it receives Presidential assent
7. Commencement of an Act can also be postponed by the Govt. to any
future date appointed by govt. through a notification in the Official
Gazette of India.
Examples of Commencement in Indian Law
Immediate Commencement:
○ The Criminal Law (Amendment) Act, 2013 came into force on the
date of Presidential assent.
Commencement by Notification:
○ The Right to Information Act, 2005 was enforced on October 12,
2005, through a notification.
Different Sections on Different Dates:
○ The Goods and Services Tax (GST) Act, 2017 had various provisions
brought into force on different dates as notified by the government.
CASE LAWS :-
State of Orissa v. Chandrashekhar Singh (1970) – an Act cannot be
said to commence or to be in force unless it is brought into operation by
legislative enactment or by the exercise of authority by a delegate
empowered to bring it into operation.
Ishwar Das v. UOI (1972) – the power to bring an Act into force can be
exercised by the delegate..
A.K.Roy v. UOI AIR 1982 SC710 - Enforcement of a statute is left to
the discretion of the govt – no writ of Mandamus for enforcement.
Altmesh Rein v. UOI (1988) - But if considerable time has elapsed since
passing of the statute a writ can be issued directing govt. the statute
should be brought into force.

C. OPERATION OF STATUTES
• Either prospective & retrospective
• Generally prospective only
• But certain statute both prospective as well as retrospective –
contemplates past & gives effect to previous transaction. – must be
mentioned in the statute.

PROSPECTIVE APPLICATION OF A STATUTE

The prospective application of a statute refers to the principle that a
law applies only to actions, transactions, or events that occur after the
law has been enacted or becomes effective. This is contrasted with
retroactive application, where a law is applied to actions or events that
occurred before the law was passed.
Key Features of Prospective Application:
1. Time Frame:
○ The statute applies from its effective date forward.
○ Events or transactions that took place before the statute's
enactment are not affected.
2. Legal Certainty:
○ Protects individuals and entities from being penalized under
laws that did not exist at the time of their actions.
○ Ensures fairness and predictability in the legal system.
3. Explicit Legislative Intent:
 ○ Most statutes are presumed to apply prospectively unless
the legislature explicitly states otherwise.
○ Courts often look for clear language indicating retroactivity if
it is intended.
4. Constitutional Provisions:
● Article 20(1): Protects against ex post facto criminal laws.
● Article 14: Retrospective laws must not violate the equality clause,
ensuring that classifications under retrospective laws are
reasonable and not arbitrary.
5. Judicial Precedents on Prospective Application:
● Keshavan Madhava Menon v. State of Bombay (1951):
○ The Supreme Court clarified that Article 20(1) prohibits the
retrospective operation of penal laws and that only existing
laws at the time of the act apply.
● State of Punjab v. Bhajan Singh (1974):
○ A statute was held to be prospective as no clear language
suggested retrospective intent.
● Commissioner of Income Tax v. Vatika Township Pvt. Ltd.
(2015):
○ The Supreme Court held that taxation statutes are generally
prospective in nature, especially when they impose a new
burden or obligation.
Under Indian law, the prospective application of statutes aligns with
constitutional mandates and judicial precedents, ensuring fairness,
protecting vested rights, and upholding the rule of law. While the
legislature has the authority to enact retrospective laws in certain
domains (e.g., taxation, civil rights), such enactments are subject to
judicial scrutiny to avoid arbitrariness and constitutional violations.
D. RETROSPECTIVE EFFECT
Retrospective Effect refers to the application of a law to actions, events,
or transactions that occurred before the law was enacted or came into
effect. While the general principle is that laws are applied prospectively,
the legislature in India can enact laws with retrospective effect, subject
to constitutional limitations.
Key Aspects of Retrospective Effect in Indian Laws:
1. General Presumption of Prospectivity:
○ The Indian legal system generally presumes that laws are
prospective unless a clear intention to make them
retrospective is evident in the statute.
2. Constitutional Restrictions:
○ Article 20(1):
■ Provides that no person shall be convicted for an act
that was not an offence at the time it was committed,
nor shall a penalty greater than the one applicable at
the time of the offence be imposed.
■ This ensures that penal statutes cannot have
retrospective effect.
○ Article 14:
■ Retrospective laws must not violate the right to
equality; they must be reasonable and non-arbitrary.
○ Article 19:
■ Retrospective laws affecting fundamental rights like
the right to trade and profession may be struck down
if they are unreasonable.
3. Substantive vs. Procedural Laws:
○ Substantive Laws:
■ These affect rights, obligations, and liabilities and are
 generally not given retrospective effect unless
expressly stated.
■ Example: A new law imposing a tax or liability cannot
retroactively apply to past transactions without explicit
legislative intent.
○ Procedural Laws:
■ These regulate legal processes and may often apply
retrospectively unless they adversely affect vested
rights.
■ Example: Amendments to procedural rules in litigation
may apply to pending cases.
4. Judicial Interpretation:
○ Courts in India have extensively examined the retrospective
operation of laws, focusing on legislative intent and
constitutional safeguards.
○ Keshavan Madhava Menon v. State of Bombay (1951):
■ Clarified that substantive criminal laws cannot be
applied retrospectively due to Article 20(1).
○ Mithilesh Kumari v. Prem Behari Khare (1989):
■ The Supreme Court upheld a retrospective law
affecting property succession, stating it did not violate
constitutional provisions.
○ Commissioner of Income Tax v. Vatika Township Pvt.
Ltd. (2015):
■ Held that taxation laws are ordinarily prospective
unless explicitly stated otherwise.
5. Legislative Power to Enact Retrospective Laws:
○ The Indian Parliament and State Legislatures have the power
to enact retrospective laws within their legislative
competence.
○ Examples include:
 ■ Taxation Laws:
■ Retrospective amendments in tax statutes are
common to address loopholes or clarify
ambiguities, as seen in the Finance Act, 2012,
which amended tax provisions related to indirect
transfer of shares (the Vodafone case).
■ Land and Property Laws:
■ Amendments to land acquisition laws, tenancy
laws, and property rights often have
retrospective elements to address ongoing
disputes or align with social objectives.
6. Conditions for Valid Retrospective Legislation:
○ Express Legislative Intent:
■ The statute must clearly indicate its retrospective
nature.
○ Reasonableness and Fairness:
■ Retrospective laws should not impose unreasonable
burdens or disrupt vested rights arbitrarily.
○ Non-Violation of Fundamental Rights:
■ They must comply with Articles 14, 19, and 21 of the
Constitution.
E . DOCTRINE OF PROSPECTIVE OVERRULING
The Doctrine of Prospective Overruling is a principle developed in legal
jurisprudence to ensure fairness and consistency when courts make
significant changes to existing legal principles. Under this doctrine, a
court ruling that overrules an earlier precedent or establishes a new
principle of law applies only prospectively, i.e., to future cases or
situations, rather than retroactively affecting past actions or judgments.
Origin and Development
● The doctrine was first introduced in American jurisprudence in the case
of Great Northern Railway Co. v. Sunburst Oil & Refining Co. (1932),
where the U.S. Supreme Court held that a court has the discretion to
make its decisions apply prospectively.
● In Indian jurisprudence, the doctrine was recognized and applied for the
first time by the Supreme Court in I.C. Golak Nath v. State of Punjab
(1967), marking a significant development in constitutional law.
Key Features of the Doctrine
1. Prospective Application of Overruling:
○ The new ruling applies only to cases that arise after the date of the
judgment.
○ Past actions, transactions, or decisions made under the overruled
precedent are not invalidated.
2. Judicial Discretion:
○ The court uses this doctrine to mitigate hardship or unfairness
that might arise if a new ruling were applied retroactively.
3. Balance of Fairness and Rule of Law:
○ The doctrine ensures that legal certainty and stability are
maintained while allowing the law to evolve and adapt to societal
changes.
4. Use in Constitutional and Fundamental Rights Cases:
○ The doctrine is most commonly used in constitutional matters
where overruling a precedent might otherwise cause widespread
disruption or injustice.
Application in Indian Law
1. I.C. Golak Nath v. State of Punjab (1967):
○ The Supreme Court applied the doctrine for the first time.
○ It held that Parliament did not have the power to amend Part III of
 the Constitution (fundamental rights) but stated that this ruling
would apply prospectively to avoid invalidating previous
amendments.
2. Kesavananda Bharati v. State of Kerala (1973):
○ The doctrine was reaffirmed. The court held that the basic
structure of the Constitution cannot be amended, but this
principle applied prospectively to ensure that prior amendments
(e.g., the 24th Amendment) were not invalidated.
3. L. Chandra Kumar v. Union of India (1997):
○ The Supreme Court struck down provisions excluding the
jurisdiction of the High Courts and the Supreme Court over
tribunal decisions. However, the doctrine was applied to avoid
unsettling judgments already delivered by tribunals.
4. Somaiya Organics (India) Ltd. v. State of U.P. (2001):
○ The court used the doctrine to mitigate the effect of its decision on
retrospective taxation, ensuring the ruling applied only
prospectively.
Rationale Behind the Doctrine
1. Fairness to Individuals:
○ Applying new legal principles retroactively might unfairly penalise
individuals who acted in reliance on the old law.
2. Legal Certainty and Stability:
○ Law-abiding citizens and institutions must be able to rely on
existing legal principles without fear of retroactive invalidation.
3. Balancing Judicial Activism and Restraint:
○ Courts can develop the law progressively while minimizing
disruption to settled expectations and reliance interests.
4. Promoting Smooth Transition:
○ The doctrine facilitates the transition from one legal standard to
 another without causing undue hardship or chaos.
Criticism
1. Undermines Retroactivity:
○ Critics argue that the law should always have retroactive effect to
ensure uniformity and equality before the law.
2. Judicial Overreach:
○ Some view the doctrine as an overextension of judicial power,
allowing courts to modify the impact of their rulings without
legislative backing.
F. REPEAL OF STATUTES
Repeal means to revoke, abrogate or cancel particularly a statute. Any
statute may repeal any Act whole or in part, either expressly or impliedly
by enacting matter contrary to and inconsistent with the prior legislation.
Thus, a statute frequently states that certain prior statutory provisions
are thereby repealed. The Courts will treat matter as repealed by
implication only if the earlier and later statutory provisions are clearly
inconsistent. When a repealing provision is itself repealed, this does not
revive any provision previously repealed by it, unless intent to revive is
apparent.
Just as the legislature has the powers to enact laws, similarly it has the
power to repeal law. Consequently, the legislative power to repeal prior
laws is not inhibited by any constitutional provisions, but exists as the
necessary part and increment of the legislative power and function of
statute. It is within the power of any Parliament to repeal any of the Acts
passed by its predecessors and that it is not within the power of any
Parliament to prevent the repeal of any of its own Acts, or to bind its
successors.
Under General Clauses Act, 1897, Section 6 "Repeal" connotes
abrogation or obliteration of one statute by another, from the statute
book as completely "as if it had never been passed." When an Act is
repealed "it must be considered (except as to transactions past and
closed) as if it had never existed."
A statute is either perpetual or temporary. It is perpetual when no time
is fixed for its duration, and such a statute remains in force until its
repeal which may be express or implied. A perpetual statute is not
perpetual in the sense that it cannot be repealed; it is perpetual in the
sense that it is not abrogated by efflux of time or by non-user.
A statute is temporary when its duration is only for a specified time,
and such a statute expires on the expiry of the specified time unless it is
repealed earlier. The duration of a temporary statute may be extended by
a fresh statute or by exercise of a power conferred under the original
statute. When the life of a temporary Act is merely extended, it cannot be
said that a new law has been enacted; but if the extension is
accompanied by any substantial amendment, it would not be a case of
mere extension. It appears that after a temporary statute expires, it
cannot be made effective by merely amending the same. The only apt
manner of reviving the expired statute is by re-enacting a statute in
similar terms or by enacting a statute expressly saying that the
expired Act is herewith revived.

Provisions dealing with repeal under the General Clauses Act.

The General Clauses Act, 1897, provides provisions to deal with the
repeal of enactments in Section 6. These provisions are crucial to
address the legal and administrative consequences of repealing a law.
Below is an explanation of the relevant provisions:
 Section 6: Effect of Repeal
When an enactment is repealed by another law, the general presumption
is that the repeal should not unnecessarily disturb existing legal rights,
liabilities, or proceedings. Section 6 ensures continuity and provides the
following effects unless a contrary intention appears in the repealing law:
1. Protection of Actions Taken Under the Repealed Law
Any action taken under the repealed law remains valid as if the repealing
law had not been passed.
2. Continuation of Rights and Liabilities
○ Any right, privilege, obligation, or liability acquired or incurred
under the repealed law is not affected.
○ This ensures that actions completed under the old law retain legal
force.
3. Continuance of Penalties and Offenses
○ Penalties or punishments incurred under the repealed enactment
can still be enforced.
○ This prevents offenders from escaping liability simply because the
law has been repealed.
4. Ongoing Investigations and Legal Proceedings
○ Legal proceedings or remedies that started under the repealed
enactment can be continued as if the law had not been repealed.
5. Power to Make Rules
Rules, orders, notifications, or regulations issued under the repealed
enactment typically remain in force, provided they are consistent with
the new law.
Illustration
If Act A is repealed by Act B, any ongoing cases, penalties imposed, or
rights accrued under Act A would not automatically be invalidated. For
 instance:
● If a contract was made under Act A, it remains enforceable.
● If someone committed an offense under Act A, they can still be
prosecuted.
Exceptions
The above effects will not apply if the repealing act expresses a "contrary
intention." For example:
● If the new law explicitly states that no prior liabilities will be recognized,
Section 6 provisions would not apply.

CHAPTER II
AIDS OF INTERPRETATION
• Purpose of interpretation – to unlock the lock put by the legislature - aids
of interpretation.
• It is governed by Principles of Interpretation.
 • It refers to the tools or resources found within the statute itself that help
in interpreting its provisions.
• These aids are particularly useful when the language of the statute is
unclear or open to multiple interpretations.
• When interpreting statutes, judges rely on these aids to ascertain the
intent of the legislature and resolve ambiguities in the text.

❖ Intrinsic or Internal Aids

❖ The will of legislature may have following particulars

• Short title
• Long title
• Preamble
• Marginal notes
• Headings of a group of sections or individual sections
• Definition of interpretation clause
• Proviso
• Illustrations
• Exceptions & saving clause
• Explanations
• Schedules
• Punctuations.

1. Short Title :
The short title of a statute is the concise name by which a statute is
identified and referred to. It is given at the very beginning of the
enactment and is used for citation and reference purposes. It is a
 nickname used for identification & facility of reference but does not
describe the Act. It is a part of the act. It cannot override the clear
meaning of enactment.
Key Features of the Short Title:-
1. Purpose
○ The short title is primarily used to provide an easy and convenient
reference to the statute without having to describe its entire
content or purpose.
○ Example: The Indian Penal Code, 1860 is the short title of the
comprehensive criminal law enacted in British India.
2. Placement in the Statute
○ The short title is usually mentioned in the first section of the Act.
○ Example: Section 1 of The General Clauses Act, 1897 states:
"This Act may be called the General Clauses Act, 1897."
3. Legal Relevance
○ The short title does not have substantive legal effect; it is primarily
for identification.
○ It does not determine the scope, application, or content of the
statute but aids in distinguishing it from other enactments.
4. Permanent Nature
○ Once assigned, the short title remains fixed for the statute
throughout its existence, even if amendments modify the content
or purpose of the law.
5. Convenience in Citations
○ The short title is used for citation in legal documents, judgments,
and references.
○ For example, instead of quoting the full descriptive title of The
Arbitration and Conciliation Act, 1996, its short title suffices for
identification.
 6. Sec. 28 of General Clauses Act, 1897 provides that, any enactment
may be cited by reference to
(a) the title, or
(b) short title (if any) conferred thereon, or
(c) by reference to the number and year thereof.
Examples of Short Titles in Indian Law
● The Indian Contract Act, 1872
● The Hindu Marriage Act, 1955
● The Right to Information Act, 2005

2. LONG TITLE :-
• Mentioned at the head of the statute & contains a brief description of the
purpose of the statute.
• Olden days - long title wasn't considered a part of the statute.
• In recent times - change in the thinking of the court – imp. internal aid.
• A Long Title refers to the full, descriptive title of a legislative act,
document, book, or any official work that outlines its scope and purpose.
• It is detailed and comprehensive, serving as a formal statement of the
content, objectives, and key provisions of the work.
• In the context of laws or bills, the long title outlines the aims and scope of
the legislation. It is typically included in the introductory section of a bill
and serves as a guide to interpreting the legislation.
• This ensures clarity about the intent and the content of the law for legal
interpretation and legislative debate.
• Examples :-
• E.g 1. Cr. P. C.- An Act to consolidate & amend the laws relating to
 criminal procedure
• E.g 2. C.P.C. – An Act to consolidate & amend the laws relating to the
procedure of courts of civil judicature.
• E.g 3. The Prevention of Food Adulteration Act,1954 - An act to make
provision for the prevention of adulteration of food.
• In Ashwini Kumar Ghosh v. Arbinda Bose, (SC,1952); SR. Das J
observed
“...it is now settled law that the title of a statute is an important part of
the Act and may be referred to for the purpose of ascertaining its general
scope and throwing light on its construction, although it cannot override
the clear meaning of the enactment.”
• Kedar Nath v. State of West Bengal AIR 1953 SC 404 - sec.4 of West
Bengal Criminal Law Amendment Act,1949 empowered to State govt to
choose which cases should go for reference to the special court to be tried
under special procedure – was in question. The court held that – the long
title of the Act was clear & enough to give the govt. discretion.
• Manohar Lal v. State of Punjab AIR 1961 SC 418 (the Punjab Trade
Employees Act 1940) – long title of the Act is relied as a guide to decide the
scope of the Act.

3. Preamble
● The preamble sets out the purpose and objectives of the legislation.
● It contains the main purpose of the act in a nutshell.
● Key to open the minds of the legislature.
● It acts as a guiding principle to understand the statute’s broader intent.
● Courts often refer to the preamble to resolve ambiguities in the text.
● Example:
The preamble of the Indian Constitution states its core objectives, such
 as justice, liberty, equality, and fraternity, guiding the interpretation of
constitutional provisions.
● If the language of the statute is clear, the preamble has no role to play.
Useful only when two meanings are possible.
● Eg. IPC – ‘whereas it is expedient to provide a general code for India.’
● Rashtriya Mill Mazdoor Sangh v. N.T.C. (south Maharatra Ltd.) AIR
1996 SC 710 – when the language of an Act is clear, preamble cannot be
invoked to curtail or restrict the scope of an enactment.
● Kashi Prasad v. state AIR 1950 All 732 – the preamble cannot be used
to defeat the enacting clauses of a statute, it can be treated as a key for
the interpretation.

● Kesavananda Bharti v. State of Kerala AIR 1973 SC 1461 –

● In this case the apex court relied on the preamble to the COI- reach a
conclusion – power of the parliament – amend the constitution –u/s 368
– & did not enable the parliament to alter – Basic structure of the
Constitution.
● If there is a conflict between the enacting part and the preamble, the
enacting part must prevail [Re Puranmal Saraogi (1979) ].

4. Marginal Notes :-
Key Characteristics of Marginal Notes
1. Location:
○ Marginal notes are positioned alongside the main body of a legal
text, usually at the side of each section or subsection.
2. Content:
○ They contain a short summary or heading of the respective
 provision in the statute.
3. Purpose:
○ To guide readers by summarizing the subject matter of the
provision for quick reference.
4. Drafting and Authorship:
○ In many jurisdictions, marginal notes are added by legislative
draftsmen and not by the legislature itself. This distinction can
affect their interpretative authority.
5. Headings
Headings are an important internal aid to interpretation, used to
understand and clarify the meaning and intent of statutory provisions. These
headings are the titles or captions given to specific sections, groups of sections,
or parts of a statute. They provide a concise indication of the subject matter
covered under the relevant provisions, serving as a guide to both readers and
interpreters.
Purpose of Headings
1. Aid to Navigation:
○ Headings help readers locate specific topics or themes within a
statute, especially in lengthy or complex laws.
2. Subject Matter Guide:
○ They provide a thematic overview of the section or chapter, aiding
in the identification of the statute’s intent.
3. Contextual Interpretation:
○ Headings assist in resolving ambiguities in the statutory text by
 offering context and perspective.
4. Legislative Intent:
○ They serve as an indicator of the legislature's purpose in enacting
the provisions that follow.
Indian courts recognize headings as an interpretative aid but emphasize that
they are subordinate to the text.
Case Law:
● In Frick India Ltd. v. Union of India (1990), the Supreme Court held that
headings can be used to understand legislative intent but cannot control
the explicit language of the statute.
● In Bhinka v. Charan Singh (1959), the court ruled that headings can
clarify ambiguities but cannot alter the plain meaning of a provision.
● Tolly v. Giddings (1964) 2QB 354 –
u/s/ 217 (1) of the Road Traffic Act, 1960, a person could be held guilty
if he allowed himself to driven away in a motor vehicle without the
consent of its master. The Court noted that the heading titled,
‘penalization of Taking Motor Vehicle without authority’ & this is an
important indication of the intention of the legislature & upheld the
section.
6. Definition Clause: A Detailed Explanation
A definition clause in a statute is a section or part of the law that provides
specific meanings for certain terms or phrases used in the statute. This clause
ensures consistency and clarity by establishing precise interpretations of key
terms, thus reducing ambiguity and aiding in the application of the law.
Purpose of the Definition Clause
1. Clarification:
○ The definition clause eliminates uncertainty about the meanings of
 words or phrases used in the statute.
○ Example: In a taxation law, the term "income" may be specifically
defined to include certain categories of earnings.
2. Consistency:
○ It ensures uniformity in the interpretation of terms throughout the
statute, preventing inconsistent applications.
3. Simplification:
○ By defining terms upfront, the statute avoids repetitive
explanations of the same terms in multiple sections.
4. Adaptability:
○ The legislature can tailor the meanings of words to fit the specific
context of the statute, even if the definitions differ from their
ordinary or dictionary meanings.
Placement of Definition Clauses
Definition clauses are usually located:
1. At the Beginning:
○ Many statutes include a section titled "Definitions" or
"Interpretation" at the start, listing all relevant definitions.
○ Example: Section 2 of the Indian Contract Act, 1872, defines terms
like "proposal," "promise," and "agreement."
2. Within Specific Sections:
○ In some cases, definitions are embedded within specific sections
where the term is particularly relevant.
3. In Schedules or Appendices:
○ For extensive statutes, definitions may be provided in an
accompanying schedule.
4. Whenever the word ‘includes’ is used in the definition clause – it enlarges
the ordinary & natural meaning of that word.
 Examples of Definition Clauses in Practice
1. Contract Law:
○ "Consideration" is defined in Section 2(d) of the Indian Contract
Act, 1872, as something of value given by one party to another in
exchange for a promise.
2. Tax Law:
○ The Goods and Services Tax (GST) Act defines "supply" broadly to
include sales, transfers, and services, ensuring comprehensive
taxation coverage.
3. Labor Law:
○ The Industrial Disputes Act, 1947, defines "workman" to include
certain categories of employees, while explicitly excluding others
like managerial staff.
In the case of Mahalakshmi oil Mills v. state of A.P. – interpretation of
the definition of ‘tobacco’ under the Central Excises Act and the Salt
Cess Act was in question….which said – ‘tobacco means any form of
tobacco whether cured or uncured & whether manufactured or not and
includes the leaf, stalks and stems of the tobacco plants…’
The SC held that – the definition to be exhaustive & refused to include
tobacco seeds in it as they were not mentioned in the part.

7. PROVISOS :-
• Proviso is added to the principal clause with the object of taking out of the
scope of that principal clause what is included in it & what the legislature
desires to be excluded.
• A proviso is a clause in a statute that introduces an exception,
qualification, or condition to the main provision of a section. Its purpose is
to carve out an exception or impose a limitation on the general rule
established by the main provision.
• The term "proviso" is derived from Latin, meaning "provided that." It is
typically introduced using words such as "Provided that" or "Provided
however."
Structure of a Proviso
A typical statutory provision with a proviso consists of:
1. Main Provision: States the general rule or principle.
2. Proviso: Introduced by "Provided that" or similar language, specifying
exceptions, conditions, or limitations.
• Rules for interpretation of Proviso –
if a reasonable interpretation of the proviso is contradicting with the
main provision, the proviso should prevail over the main enactment,
bcoz it speaks to the last intention of the legislature.
Judicial Perspectives on Provisos
1. Restrictive Interpretation:
○ In Sundaram Pillai v. Pattabiraman (1985), the Supreme Court of
India held that a proviso should be interpreted strictly and should
only apply to the main provision to which it is attached.
2. Independent Operation:
○ In I.T.C. Ltd. v. State of Karnataka (1985), the court observed that a
proviso cannot be used to nullify the substantive enactment but
must operate within its limits.
3. Exception or Condition:
○ In H.E.H. Nizam’s Religious Endowment Trust v. CIT (1966), the
court ruled that a proviso cannot be interpreted to widen the scope
of the main provision; it should only create an exception or impose
a condition.
8. ILLUSTRATIONS:-
• Appended to a section with the purpose of illustrating the law explained
therein.
• It is a tool used by legislators to illustrate how a legal rule should be
applied in practice, often in a simplified or hypothetical context.
• Illustrations are not mandatory parts of the statute, but they serve as
helpful aids in understanding the provisions by providing concrete
examples.
Structure of Illustrations
Illustrations are typically placed at the end of a section or provision, after
the main text. They are often framed as hypothetical scenarios or simplified
cases that demonstrate how the legal rule applies.
For example:
● Section 1 (Main Provision)
● Illustration: "A, who is a resident of Delhi, lends money to B, a
resident of Mumbai. According to this provision, the contract is
governed by the law of Delhi."
Examples of Illustrations in Statutes
1. Indian Penal Code (IPC)
● Section 299 of the IPC defines culpable homicide and provides an
illustration:
○ "A strikes B with a knife with an intent to kill. B dies. A is guilty of
culpable homicide."
○ This illustration clarifies how the term culpable homicide is to be
understood in practice.
2. Indian Contract Act, 1872
● Section 10 of the Indian Contract Act specifies the conditions for a valid
contract. It contains the following illustration:
○ "A agrees to sell a car to B for a price. B offers to pay the price. A’s
promise to transfer the car is a contract."
○ This shows how the concept of offer and acceptance applies in
contract formation.
9. Exceptions and Savings Clause: A Detailed Explanation
Exceptions and savings clauses are common in legal provisions and statutes.
Both serve to limit or exclude the operation of certain provisions, but they are
used in different contexts and for distinct purposes. Below is an in-depth
explanation of these clauses along with examples.
Exceptions Clause
An exception clause is a provision in a statute that carves out specific
situations, persons, or things from the application of the main rule or
provision. The primary purpose of an exception is to exclude certain cases from
the general operation of a legal rule, creating a narrower scope for the rule.
Key Features of an Exception Clause:
● Exclusionary in Nature: It excludes particular circumstances from the
broad rule or provision set forth in the statute.
● Clarification: The exception often specifies which scenarios, persons, or
actions do not fall under the general rule.
● Scope Limitation: It limits the application of the statutory rule by
specifying cases where the rule does not apply.
Examples of Exceptions Clause:
1. Indian Penal Code (IPC) - Section 300 (Definition of Murder):
○ General Rule: Culpable homicide is murder if the act is done with
the intention of causing death.
○ Exception: "Provided that culpable homicide is not murder if the
offender, while committing the act, was under grave and sudden
provocation."
■ In this example, the general rule defines murder, but the
exception excludes situations where the offender acted
under "grave and sudden provocation," thus reducing the
severity of the crime from murder to culpable homicide.
2. Indian Contract Act, 1872 - Section 10 (Contracts Must Be Made with
Free Consent):
○ General Rule: A contract is valid if made with free consent.
○ Exception: "Provided that a contract is not valid if the consent was
obtained by coercion, undue influence, or fraud."
■ The exception excludes situations where consent is not truly
free due to external factors like coercion or fraud.
Interpretation of Exception Clause:
● Literal Construction: Courts typically interpret exceptions strictly,
adhering to the precise language used in the statute.
● No Expansion: Exceptions are meant to limit, not expand, the scope of
the rule.
● Exclusion: If an exception is introduced, it excludes the provision from
applying to specific situations, persons, or actions.
Savings Clause
A savings clause is a provision that protects or preserves existing rights,
obligations, or conditions in the event that a statute or rule is amended,
repealed, or altered. It "saves" certain actions or effects that might otherwise be
invalidated by a change in the law. A savings clause ensures that the changes
do not affect previous actions or rights established under the old law.
Key Features of a Savings Clause:
● Preserves Existing Conditions: It ensures that certain conditions,
actions, or rights remain unaffected by subsequent amendments or
repeal of a statute.
● Protection of Past Acts: Savings clauses often preserve acts or rights
that were lawful under the previous law but may not be under the new
version of the law.
● Minimizes Retroactive Effects: It ensures that changes in the law are
not retroactively applied, allowing pre-existing situations to be unaffected
by new legal provisions.
Examples of Savings Clause:
1. The Companies Act, 2013 - Savings for Certain Powers:
Savings Clause: "Notwithstanding the repeal of the Companies Act, 1956,
anything done under the old Act before its repeal remains in force."
This savings clause ensures that actions taken under the Companies
Act, 1956, remain valid even after the enactment of the Companies Act,
2013.
2. The Bhartiya Nyaya Sanhita Act, 2023 includes a savings clause
under section 358 to ensure continuity and legal clarity during the
transition from the Indian Penal Code (IPC) to the new penal code.
Specifically, this clause repeals the IPC but protects the validity of
actions and consequences under the repealed code. This means that
offenses, penalties, investigations, or legal actions initiated under the IPC
before the enactment of the Bhartiya Nyaya Sanhita (BNS) will remain
 valid as if they were carried out under corresponding provisions of the
new law.
3. Hindu Adoption and Maintenance Act, 1956 -- Section 30 -
‘Nothing contained in this Act shall affect any such adoption made before
commencement of this Act shall be determined as if this Act had not
been passed.’
10. EXPLANATIONS :-
Explanation is a statutory device used in legal drafting to clarify or
illustrate the meaning of a provision, word, or phrase within a law. It
helps remove ambiguities, prevent misinterpretation, or highlight specific
contexts of the provision.
Purpose of Explanations
1. Clarification: Provides clarity on the scope or meaning of the main
provision.
2. Emphasis: Highlights important aspects or contexts that may otherwise
be overlooked.
3. Limitation or Expansion: Confirms whether the provision is restrictive
or expansive.
4. Prevent Misinterpretation: Avoids potential errors in understanding or
application of the provision.
Explanations are integral to interpretation as they guide judges, lawyers,
and individuals in understanding legislative intent.
Examples of Explanations in Law
1. Indian Penal Code (IPC), Section 299 - Culpable Homicide
○ Explanation 1: "A person who causes bodily injury to another who is
laboring under a disorder, disease, or bodily infirmity and thereby
 accelerates the death of that other, shall be deemed to have caused
his death."
■ Purpose: This explanation clarifies that culpable homicide
includes acts that may not directly cause death but
accelerate it due to pre-existing conditions.
2. Income Tax Act, Section 2(22) - Dividend
○ Explanation 2: "The expression 'accumulated profits,' wherever it
occurs, shall not include capital gains except where the same is
otherwise specially provided for in the Act."
■ Purpose: This explanation narrows the scope of
"accumulated profits" by excluding capital gains unless
explicitly stated.
Judicial Interpretation of Explanations
Courts have consistently relied on explanations to determine legislative
intent. For example:
● In CIT v. Sun Engineering Works (P.) Ltd., the Supreme Court held
that explanations are intended to clarify existing provisions rather than
introduce new principles.
● In State of Bombay v. Hospital Mazdoor Sabha, the explanation
attached to the definition of “industry” helped the Court clarify the broad
ambit of industrial disputes.
11. SCHEDULES
Schedules in a statute are annexures or appendices added to the main
body of the legislative text. They contain supplementary details, forms,
tables, rules, or lists that are necessary to implement or understand the
provisions of the Act. Schedules are an integral part of the statute, and
their interpretation often plays a critical role in ensuring the effective
application of the law. They are at the end & contain minute details for
working out the provision of the express enactment. Schedule cannot
override the provisions of the express enactment.
Importance of Schedules in Interpretation
1. Supplementary Information: Schedules include data, lists, forms, or
classifications that expand upon or support the statutory provisions.
2. Contextual Clarity: They help in interpreting the substantive provisions
by giving concrete examples, guidelines, or additional context.
3. Legal Authority: Being part of the statute, schedules have the same
legal authority as the main text. They cannot be ignored or dismissed.
4. Guiding Application: They serve as a tool to practically apply the statute
by providing necessary details or frameworks.
How Schedules are Used in Interpretation
When interpreting a statute:
● Judges and legal practitioners read schedules in conjunction with the
main provisions.
● Ambiguities in the main text can be resolved by cross-referencing
relevant schedules.
● The schedule's content is presumed to be consistent with the statute
unless proven otherwise.
Examples of Schedules as Internal Aids
1. Constitution of India
7th Schedule: Contains the Union List, State List, and Concurrent
List, which delineate the legislative powers of the Union and State
governments.
Application: If there is ambiguity about whether a law falls under Union
or State jurisdiction, reference to the relevant list in the 7th Schedule
helps in interpretation.
 2. Companies Act, 2013 (India)
Schedule III: Provides the format for preparing financial statements.
Application: Courts use the schedule to interpret terms like "profit and
loss account" and ensure consistency in financial reporting.
Judicial Examples
1. Kesavananda Bharati v. State of Kerala (1973):
○ The court referred to the 7th Schedule to analyze legislative
competence during the interpretation of constitutional
amendments.
2. CIT v. Malyala Ramayya Pantulu (1956):
○ The Supreme Court of India interpreted the depreciation rates
specified in a schedule under the Income Tax Act to resolve
ambiguity in the computation of taxable income.
12 Punctuations :-
• Punctuation refers to the marks used in written language, such as
commas, periods, semicolons, and colons, to clarify meaning and indicate
pauses or emphasis. In the context of statutory interpretation,
punctuation can serve as a subtle but important internal aid to determine
the intended meaning of legislative provisions.
• While punctuation is not conclusive or binding, courts may consider it
when the text of a statute is ambiguous. However, punctuation must
always align with the overall legislative intent and the context of the
statute.
• Court does not allow any deviation from the grammatical meaning as that
is the will of the legislature.
• In the case of Aswini Kumar Ghose v. Arabinda Bose AIR 1952 SC 369 –
 “Punctuation is a minor element in the construction of a statute, & very
little attention is paid to it by the English Court. I need not deny that
punctuation may have its uses in some cases, but it cannot certainly be
regarded as a controlling element & cannot be allowed to control the
plain meaning of the text.”

External Aids of Interpretation

Definition:
External aids of interpretation are resources or tools outside the text of a
statute that courts use to understand the legislature's intent, clarify
ambiguities, or resolve conflicts in statutory language. These aids are especially
useful when the statute's language is unclear, ambiguous, or open to multiple
interpretations.
Importance of External Aids
1. Clarify Ambiguities: External aids help courts resolve unclear or vague
statutory language.
2. Reflect Legislative Intent: They provide insights into the context,
purpose, and historical circumstances of the legislation.
3. Support Consistent Application: By considering external aids, courts
ensure uniformity in the interpretation and application of laws.

1. Dictionary
○ Oldest known dictionary – Akkadian wordlist discovered in Ebla
(modern Syria) dated roughly 2300 BCE
○ Word – ‘dictionary’ was invented by an Englishman – John of
Garland in 1220, he had written a book ‘Dictionarius to help with
latin diction’.
 Definition:
Dictionaries serve as an external aid to interpretation by providing the
ordinary, literal meaning of words used in statutes. When the language
of a statute is ambiguous or undefined, courts may refer to standard
dictionaries to understand the common or technical meanings of terms.
While dictionaries offer a general sense of words, courts interpret them in
the context of the statute, ensuring alignment with legislative intent.
Types of Dictionaries Used
1. General Dictionaries: For common words (e.g., Oxford English
Dictionary, Webster’s Dictionary).
2. Legal Dictionaries: For legal terms (e.g., Black's Law Dictionary).
3. Technical Dictionaries: For specialized fields (e.g., engineering,
medicine, trade).
Examples of Dictionary Usage
Clarifying Undefined Terms
Case: CIT v. Taj Mahal Hotel (1971)
○ Issue: Whether a sanitary fitting in a hotel qualifies as a "plant"
under the Income Tax Act for depreciation purposes.
○ Ruling: The Supreme Court of India referred to a dictionary and
held that "plant" includes fittings necessary for carrying on a
business.
Resolving Ambiguity
Case: P. Kasilingam v. P.S.G. College of Technology (1995)
○ Issue: Interpretation of the term "education" under a state law.
○ Ruling: The court referred to the dictionary to distinguish between
 "education" and "training," resolving the ambiguity.

● Ramavatar v. Assistant Sales Tax Officer AIR 1961 SC 1325

Background:
Ramavatar, a dealer, was charged with sales tax under the Central
Provinces and Berar Sales Tax Act, 1947, for selling "betel leaves." He
contended that betel leaves should be exempt from sales tax as they were
"vegetables" under the law.
Exemption Provision:
The relevant statute exempted the sale of "vegetables" from sales tax. The
key question was whether betel leaves fell within the ambit of the term
"vegetables."
Issue
Whether "betel leaves" could be classified as "vegetables" under the
exemption clause in the sales tax legislation.?
Judgment
The Supreme Court ruled against Ramavatar and held that betel leaves
are not vegetables under the meaning of the exemption provision.
The court emphasized that the term "vegetables" must be interpreted
based on its common parlance or popular meaning, not its botanical
classification.
In common usage, "vegetables" are understood to refer to edible plants or
parts of plants consumed as a part of regular meals, such as curries or
salads.
 Betel leaves, although consumable, are used for chewing and not as part
of ordinary meals, thus falling outside the popular understanding of
vegetables.
● Motipur Zamindary Co. Pvt. Ltd. V. State of Bihar AIR 1962 SC 660
– whether sales tax could be levied under the Bihar Sales Tax Act, 1947
on the sugarcane?
The SC rejected the dictionary meaning & interpreted that vegetables
mean only such can be grown in a kitchen garden & used during lunch
& dinner as articles of foods.
2. Textbooks as an Aid to Interpretation
Textbooks by legal scholars, experts, or commentators serve as an
external aid to statutory interpretation. Courts refer to these works to
understand complex legal principles, historical context, or technical
terms within a statute. While not legally binding, textbooks often provide
persuasive authority, offering interpretations that courts consider when
deciding cases.
Purpose of Referring to Textbooks
1. Clarify Ambiguities: They explain unclear or vague provisions of a
statute.
2. Historical Context: Textbooks often outline the historical or
philosophical background of legislation.
3. Technical Understanding: In specialized areas of law (e.g., taxation,
intellectual property), they help interpret terms and concepts.
4. Guidance from Experts: Textbooks reflect expert opinions and
interpretations, aiding the court in aligning its judgment with established
legal principles.
Examples of Textbooks Used in Statutory Interpretation
 1. As an Explanation of Legal Principles
● Case: Keshavananda Bharati v. State of Kerala (1973)
○ Textbook Referred: H.M. Seervai’s Constitutional Law of India.
○ Use: The court referred to Seervai's analysis on constitutional
amendments and fundamental rights to develop the "Basic
Structure Doctrine."
3. Historical Background as an Aid to Interpretation:-
The historical background of a statute refers to the circumstances, events, and
societal context that existed at the time the law was enacted. Courts use this
as an external aid to understand the legislature's intention and the "mischief"
the statute was designed to address.
This aid helps interpret the statute in light of the prevailing conditions,
ensuring its application aligns with the purpose for which it was enacted.
Purpose of Historical Background in Interpretation :-
Ascertain Legislative Intent: Understanding the historical context helps
reveal the purpose behind the enactment.
Address Ambiguities: It clarifies unclear provisions by linking them to the
issues they were meant to resolve.
Ensure Proper Application: Interpreting statutes in light of historical
circumstances ensures their application remains relevant and faithful to their
purpose.
Identify the Mischief: Courts often apply the Heydon’s Rule to determine the
"mischief" the legislation sought to correct.
Examples of Historical Background in Interpretation
Constitutional Interpretation
 ● Case: Kesavananda Bharati v. State of Kerala (1973)
Use of Historical Background: The Supreme Court examined
Constituent Assembly Debates to understand the framers' intent
regarding the amendment powers under Article 368 of the Indian
Constitution.
Outcome: The "Basic Structure Doctrine" was developed, limiting the
legislature's power to amend fundamental features of the Constitution.
Evolution of Labor Laws
● Case: State of Bombay v. Hospital Mazdoor Sabha (1960)
Use of Historical Background: The court considered the history of labor
movements and the Industrial Disputes Act to decide whether hospital
workers were covered under the Act.
Outcome: Hospital workers were deemed part of an "industry," ensuring
their protection under labor laws.

4. Legislative History as an Aid to Interpretation

Definition:
Legislative history refers to the documents and records created during the
drafting, discussion, and enactment of a statute. These materials include
parliamentary debates, committee reports, drafts, explanatory memoranda,
and other official records. Courts use legislative history as an external aid to
understand the intention of the legislature and resolve ambiguities in statutory
language.
Examples of Legislative History in Interpretation
1. Parliamentary Debates
 ● Case: A.K. Gopalan v. State of Madras (1950)
○ Use of Legislative History: The Supreme Court examined
Constituent Assembly Debates to interpret the scope of Article 21
(Right to Life and Personal Liberty) in the Constitution.
○ Outcome: The court initially adopted a narrow view of Article 21
but noted the legislative intent as reflected in the debates.
2. Statements of Objects and Reasons
● Case: Bangalore Water Supply & Sewerage Board v. A. Rajappa (1978)
○ Use of Legislative History: The court referred to the Objects and
Reasons of the Industrial Disputes Act, 1947, to determine
whether certain establishments qualified as industries.
○ Outcome: The court ruled that the statute had a broad application
to ensure worker protection, covering various sectors.
3. Committee Reports
● Case: Minerva Mills Ltd. v. Union of India (1980)
○ Use of Legislative History: The court referred to the Sarkaria
Commission's report and Constituent Assembly Debates to
interpret the balance between fundamental rights and directive
principles.
○ Outcome: The court struck down certain constitutional
amendments as violating the "Basic Structure Doctrine."
4. Evolution of Drafts and Amendments
● Case: P.V. Narasimha Rao v. State (1998)
○ Use of Legislative History: The court referred to legislative drafts
and amendments to interpret parliamentary privilege under the
Constitution.
○ Outcome: Clarified the extent of immunity for Members of
 Parliament during their official functions.

In the case of Indira Sawhney v. UOI AIR 1993 SC 477 – question of

interpretation of ‘backward class of citizens’ used in Art.16 (4) , held -
permissible to refer to the speech of Dr. B.R. Ambedkar to understand the
objective behind it.

5. Travaux Préparatoires: An Explanation

Definition:
The term travaux préparatoires (French for "preparatory works") refers to the
official records, discussions, drafts, and documents created during the
negotiation, drafting, and adoption of a treaty or legislation. These materials
are used as an interpretative aid to understand the intent behind the text of a
legal document, especially in cases of ambiguity or disputes.
The concept originates in international law, particularly in the interpretation of
treaties under the Vienna Convention on the Law of Treaties (1969), but it
can also be applied to domestic legislation and constitutions.
Role in International Law
Under the Vienna Convention on the Law of Treaties (Article 32), travaux
préparatoires is considered a supplementary means of interpretation. It is used
in the following situations:
1. To Confirm Meaning: If the interpretation derived from the plain text,
context, and object/purpose of the treaty is unclear or absurd.
2. To Resolve Ambiguities: When the ordinary meaning of the text does
not adequately resolve a dispute.
6. Contemporanea Expositio
The maxim applies in case of ancient statutes where the meaning of a provision
is in doubt, or where the words are obscure, and where the sense of the
legislature cannot with certainty be collected by interpreting the language
according to grammatical correctness, assistance is taken of the construction
placed upon it by the contemporary courts at the time of its enactment or soon
thereafter.
The idea behind this rule is that contemporary understandings of a provision
or term, as reflected in its original context, should guide its interpretation,
rather than relying on current interpretations that may have evolved over time.
In essence, this principle suggests that the meaning of legal provisions,
especially ambiguous ones, should be interpreted according to how they were
understood at the time they were created.
7. Statutes in pari materia
The expression statutes in pari materia means statutes dealing with the same
subject-matter, relating to the same person or thing or the same class of
persons or things, or forming part of the same system.
In pari materia means identical. But it is not necessary that the entire subject
matter in the two statutes should be identical before provision in one may be
held to be in pari materia with some provision in the other. The presumption is
that when the legislature enacted a new law it had in contemplation the
existing statutes on the same subject and it framed its enactment with
reference thereto. This is the real basis for the rule in pari materia and it is
conducive to judicial discipline to interpret provisions in two Acts which are in
pari materia, in a similar manner: Harcharan Singh v. Shivrani 1981 All WC
273 SC.

8. Use of Authorities or Decided Cases

The doctrine of precedent and the stare decisis rule are relevant here. Every
court is under an obligation to follow a precedent laid down by a court superior
to itself. The Supreme Court is the highest court in the land. Interpretation
given by the Supreme Court becomes an integral part of statute law, should be
accepted and followed.
All Lower courts in a state are bound to follow decisions of the High Court for
that state. All subordinate courts are bound by decisions of the High Court of
that state, but they are not so bound by decisions of another High Court.
Decisions of courts of coordinate jurisdiction are not binding because the
doctrine of binding precedent does not require a court to abdicate wholly is
judgment. However, the decision of a coordinate court may in proper cases.
How Authorities/Decided Cases Are Used in Interpretation
Stare Decisis (Doctrine of Precedent): The principle that courts should follow
the legal precedents set by previous decisions, especially higher courts. Lower
courts are bound by the decisions of higher courts in the same hierarchy.
Persuasive Precedent: Even if a decision is not binding on a court, it can be
considered persuasive. This might occur when the case was decided in a
different jurisdiction or by a court of equal rank but still offers valuable
insights or reasoning.
Ratio Decidendi: Courts focus on the "ratio decidendi" (the principle of law
that forms the basis for the decision) in earlier cases to guide their own
interpretation.
Obiter Dicta: While not binding, obiter dicta (remarks or observations made by
a judge that are not essential to the decision) from prior cases can provide
valuable context or secondary guidance in interpretation.
9. Foreign Decisions
Foreign decisions of countries following the same system of jurisprudence as
ours and which are rendered on statutes in pari materia are not binding Indian
Courts. They may provide valuable assistance in the absence of a binding
authority of an Indian court on a particular point of law and are only a
persuasive value. There are historical reasons because of which the Indian
Courts have permitted a sobered use of such foreign decisions.
How Foreign Decisions Are Used in Interpretation
Persuasive Precedent: Foreign decisions are not binding, but they may be
considered persuasive, especially if the legal system or principle in question is
similar. Courts look to the reasoning behind foreign rulings to support or
inform their own interpretation.
International Treaties: When interpreting international treaties or
conventions, courts often refer to how foreign jurisdictions have interpreted
similar provisions under the same treaty. This ensures uniformity in the
application of international law.
Constitutional Interpretation: In countries with similar constitutional
frameworks or common law systems, courts may refer to decisions in other
jurisdictions with similar constitutions to help interpret domestic provisions,
particularly those involving fundamental rights, due process, or equality.
Customary Law and International Law: For cases involving customary
international law or obligations under international treaties, foreign decisions
can offer insights into how other countries interpret the same legal obligations.
Shah Bano Case (1985), India
Use of Foreign Decisions: The Indian Supreme Court, in interpreting the
Muslim Women (Protection of Rights on Divorce) Act, referred to decisions from
countries like the UK and the US to analyze the legal position on maintenance
rights for divorced women under personal law. Though not binding, these
foreign rulings provided valuable guidance.
Outcome: The Court used foreign decisions to support its interpretation of
women's rights and how they should be protected under the Indian
Constitution.
Vishaka v. State of Rajasthan (1997), India
Use of Foreign Decisions: The Indian Supreme Court referred to international
conventions like the Convention on the Elimination of All Forms of Discrimination
Against Women (CEDAW) and decisions from foreign courts on sexual
harassment and gender equality to establish guidelines for preventing sexual
harassment at the workplace.
Outcome: By referencing international decisions and conventions, the Court
filled a gap in Indian law and provided a comprehensive ruling on workplace
sexual harassment.
 CHAPTER III - Rules of interpretation of Statutes

I. Primary Rules – Literal, Mischief and Golden rule of interpretation

The Primary Rules of Interpretation are fundamental principles used by
courts to interpret statutes, contracts, and other legal texts. These rules
ensure that the intention of the legislature or the meaning of legal
documents is understood and applied correctly. The Literal Rule, Mischief
Rule, and Golden Rule are prominent among these.
1. Literal Rule/grammatical rule
The Literal Rule is the starting point for statutory interpretation. It requires
that words in a statute be given their ordinary, natural, and grammatical
meaning unless doing so leads to absurdity or ambiguity.
It is the first rule of interpretation. According to this rule, the words used in
this text are to be given or interpreted in their natural or ordinary meaning.
After the interpretation, if the meaning is completely clear and
unambiguous then the effect shall be given to a provision of a statute
regardless of what may be the consequences.
The basic rule is that whatever the intention legislature had while making
any provision it has been expressed through words and thus, are to be
interpreted according to the rules of grammar. It is the safest rule of
interpretation of statutes because the intention of the legislature is
deduced from the words and the language used.
According to this rule, the only duty of the court is to give effect if the
language of the statute is plain and has no business to look into the
consequences which might arise. The only obligation of the court is to
expound the law as it is and if any harsh consequences arise then the
remedy for it shall be sought and looked out by the legislature.
The Rule of literal construction can be discussed with the help of the
following propositions:-
•Plain and natural meaning
•Meaning to be ascertained by reference to context
•Exact meaning preferred to loose meaning.
•Construction of ordinary words in popular sense.
•Technical terms in technical sense.
Plain and natural meaning:
In Municipal Board v. State Transport Authority, Rajasthan [AIR
(1965) SC 458], the location of a bus stand was changed by the Regional
Transport Authority. Anyone wanting to move an application against this
order was (under the provisions of sec. 64-A of the Motor Vehicles Act,
1939) required to do so within thirty days from the date of the order. It
was argued that application could be made within thirty days of
knowledge of order passed by Regional Transport Authority.
● Ramavatar v. Assistant Sales Tax Officer AIR 1961 SC 1325
Background:
Ramavatar, a dealer, was charged with sales tax under the Central
Provinces and Berar Sales Tax Act, 1947, for selling "betel leaves." He
contended that betel leaves should be exempt from sales tax as they were
"vegetables" under the law.
Exemption Provision:
The relevant statute exempted the sale of "vegetables" from sales tax. The
key question was whether betel leaves fell within the ambit of the term
"vegetables."
Issue
 Whether "betel leaves" could be classified as "vegetables" under the
exemption clause in the sales tax legislation.?
Judgment
The Supreme Court ruled against Ramavatar and held that betel leaves
are not vegetables under the meaning of the exemption provision.
The court emphasized that the term "vegetables" must be interpreted
based on its common parlance or popular meaning, not its botanical
classification.
In common usage, "vegetables" are understood to refer to edible plants or
parts of plants consumed as a part of regular meals, such as curries or
salads.
Betel leaves, although consumable, are used for chewing and not as part
of ordinary meals, thus falling outside the popular understanding of
vegetables.
Meaning to be ascertained by reference to context:-
State of Kerala vs Mathai Verghese-
In this case the expressions “a currency note” and “Bank Note” in section
489-A and 489 E – IPC were not prefixed with the word “Indian”.
The Supreme Court by applying the literal interpretation held that the
intention of the legislators is clear as these expressions are not limited to
only Indian Currency – notes and Indian Bank notes, but they include all
the Currency notes & Bank notes of any other country all over the world.

Exact meaning preferred to Loose meaning :-

– Presumed that the words used by the legislators are exact and
correct.
 – Exact meaning to be preferred unless the context suggests the
contrary.
– Secondary meaning should not be mixed with loose meaning.
2. Golden Rule of Interpretation
The Golden Rule is a modification of the Literal Rule, applied to avoid absurd
or unjust outcomes. It allows judges to deviate from the literal meaning if
adhering strictly would produce an outcome contrary to the statute's purpose
or lead to absurdity.
● Modifying method of interpretation.
● Modifies the literal meaning of the words to some extent.
● Consequences and effects of interpretation should be given importance.
● If more than one interpretation is possible then the court should
consider the effects of such interpretation to determine the true intention
of legislature.
LEE vs Knapp:-
In this case the interpretation of the word “stop” was involved. As per Section
77 (1) of the Road Traffic Act, 1960, if a driver causes an accident, he shall
stop after the accident. In this case, the driver after causing an accident
stopped for a moment and then moved away.
Held :- Here the Court applied the Golden Rule and held that as per Section
77(1) of the Act the driver had to stop for a reasonable period so that the
interested person can make necessary inquiries from the driver about the
accident and such requirements of Section 77 (1) have not been complied with.
Adler v George (1964)
Facts: A statute made it an offense to obstruct a member of the armed forces
"in the vicinity of a prohibited place." The defendant argued that being "inside"
the prohibited place was not "in the vicinity."
Judgment: The court applied the Golden Rule, interpreting "in the vicinity" to
include being inside the prohibited place to avoid an absurdity where those
outside could be punished but not those inside.
Significance: Highlighted how the Golden Rule can expand a word's meaning
to fulfill the statute's purpose.
3. Mischief Rule of Interpretation/ Heydon’s Case
The Mischief Rule is one of the oldest rules of statutory interpretation. It is
applied when the literal interpretation of a statute creates ambiguity or fails to
address the real issue that the law intends to remedy. This rule allows judges
to consider the mischief (problem or defect) the law was intended to correct
and interpret the statute in a way that eliminates that mischief.
The Mischief Rule is often considered more flexible and purposive, compared
to the Literal Rule, because it focuses on the statute's underlying objective
rather than a strict reading of the text. It was first formally outlined in
Heydon’s Case (1584), which is considered the foundation of the Mischief
Rule.
Heydon’s Case (1584)
This case established the basis for the Mischief Rule and provided a four-step
process to interpret statutes:
1. What was the common law before the making of the Act?
2. What was the mischief or defect for which the law did not provide?
3. What remedy does the statute provide to cure the mischief?
4. What is the true reason for the remedy?
This approach allows judges to look beyond the plain wording of a statute and
focus on its purpose.
Cases Illustrating the Mischief Rule
1. Smith v Hughes (1960)
● Facts: Under the Street Offences Act (1959), it was an offense for a
woman to solicit in a public place. The defendants, prostitutes, were
soliciting from a window or balcony, visible to people in the street but not
directly on it. They argued that they were not in a “public place.”
● Judgment: The court applied the Mischief Rule, considering the law's
purpose was to prevent public solicitation. It ruled that the defendants
were guilty, even though they were not technically "on the street,"
because the law intended to stop public solicitation, irrespective of
whether the soliciting occurred in the street or from a window.
● Significance: This case illustrates how the Mischief Rule was used to
interpret the law in a way that aligned with the statute's underlying
purpose—protecting the public from public solicitation.
2. Alamgir vs State of Bihar
● In this case, a married woman was willingly living with the another man,
the Appellant. The Appellant was charged under the Section 498 of the
IPC, 1860.
● According to section 498, whoever takes or entices the wife of any other
man, with the intent of having sexual intercourse; or with the intent
conceals or detains the wife of another,- shall be punished.
● The question before the Supreme Court was whether the Appellant was
detaining the wife of another man.
● Now, the liability of the accused will depend on the fact whether the
accused has detained her. The Court held that.
● Section 498 of IPC was enacted for protecting the rights of the husband.
The mischief it sought to remedy was "depriving the husband, the
company of his wife"
 ● Therefore, the Appellant was held liable for the commission of an offence,
as the consent or the will of the wife was irrelevant.
3. Ranjit vs. State of Maharashtra –
• In this case, the Appellant, Ranjit was convicted under Section 292 of the
Indian Penal Code 1860, as he was selling the obscene book titled "Lady
Chatterley's Lover".
• The Appellant contended that he did not have knowledge that the book
contained the obscene material, and as such, it was the duty of the
prosecution to prove his guilty mind. He also contended that, as he was a
book-seller, and as such, he was having a very large stock of books.He is
not expected to read each book and find out whether any book contained
obscene material.
• The Supreme Court rejected the contention of the Appellant and observed
that the mischief sought to be remedied by the provisions of Section 292
was to prevent the sale of obscene literature.
• Moreover, the language of this Section is very clear and there is no
ambiguity in it. The Appellant is held liable for the commission of the
offence under Section 292 of IPC.

2. Secondary Rules or Subsidiary Rules of Interpretation- Noscitur a

Sociis, Ejusdem Generis, Reddando Singula Singulis

NOSCITUR A SOCIS.
The meaning of doubtful word may be ascertained by reference to the meaning
of words associated with it. A word is known by the company it keeps. To
construe the meaning of a doubtful word or phrase in documents, statutes,
wills & deeds. If meaning is doubtful/ particular expression when singly taken
is inoperative, the intention of the party who used it may frequently be
ascertained by looking at adjoining words.
The principle emphasizes that the meaning of a word or phrase cannot be
understood in isolation. Instead, it should be interpreted in relation to other
words or phrases that accompany it. This helps to clarify ambiguous terms and
provides a more accurate understanding of legislative intent. Courts often use
this principle to resolve ambiguities in legal texts, ensuring that the
interpretation aligns with the overall purpose and context of the legislation.
The scope of “Noscitur a sociis” is primarily within the realm of legal
interpretation, particularly in statutory or contractual contexts. This Latin
principle, which means “it is known by its associates,” is used to help
determine the meaning of a word or phrase that may be unclear or ambiguous
in a legal document. Here’s an overview of its scope:
Statutory Interpretation: “Noscitur a sociis” is commonly employed when
interpreting statutes or laws. It helps clarify the intended meaning of a specific
word or phrase within a statute by considering the context of other words and
phrases used in the same section or provision.
Contractual Interpretation: While primarily used in statutory interpretation,
this principle can also be applied to contracts. When a term in a contract is
unclear, examining the other terms and the overall context of the agreement
can help determine its meaning.

Ambiguity Resolution: The principle is particularly useful when dealing with

ambiguity. If a word or phrase can be reasonably interpreted in multiple ways,
considering its association with other words or phrases can provide clarity.
Legislative Intent: “Noscitur a sociis” assists in discerning the legislative or
contractual intent. By looking at how a word is used alongside others, it helps
ensure that the interpretation aligns with the broader purpose and objectives of
the legal document.
Avoiding Absurd or Unintended Outcomes: Applying this principle can
prevent absurd or unintended outcomes in legal interpretations. It helps
ensure that a word’s meaning is consistent with the surrounding language and
avoids interpretations that would lead to illogical or unreasonable results.

Cases
1) Devendra M. Surti v/s. State of Gujrath- In this case, the interpretation of
the word “profession” was involved. As per Section 2 (4) of “The Bombay Shops
and Establishment Act, 1948, commercial establishment means, an
establishment which carries any business, trade or profession. The Supreme
Court applied the Rule of Noscitur a Sociis and interpreted the word
“profession” with reference to the other associated words viz. “business” or
“trade” and held that, a private dispensary of a doctor is not within the domain
of the word “profession”
2) Pradeep Agarbatti Ludhiana v/s. State of Punjab perfume In this case, under
Entry 16 of Schedule A of “The Punjab General Sales Tax Act, 1948, the
interpretation of the word “perfumes was involved Entry 16 reads as under-
(cosmetics perfumes and toilet goods excluding tooth paste, tooth powder, kum
kum and soap”.
The Supreme Court applied the Rule of Noscitur a Sociis, and held that, the
word “perfume” cannot mean “dhoop” and “agarbatti”. It can only mean those
articles which can be used as cosmetics and toilet goods.

2. Ejusdem Generis
“of the same kind”
When particular words belonging to a particular class, category or genus, are
followed by general words, then the general words are construed to mean only
those things of the same kind as those of particular words.
When a general word in a Statute appears after the specific word which belongs
to a particular category, then the meaning of the general word may be
restricted to those belonging to that particular category to which the specific
word belonged.
The rule of ejusdem generis applies in the following cases :-
• When the statute contains the specific words.
• These specific words must belong to a particular class or category.
• The class or category must not be exhausted by the mention of those
specific words.
• The general words must follow the specific words &
• In the case of Jivajirao Cotton Mills Ltd vs Madhya Pradhesh Electricity
Under sec 49 (3) of the “Electricity Supply Act, 1948” the Madhya Pradesh
Electricity Board was empowered to fix tariff of deposit for the supply of
electricity to any person, having regard to the geographical position of any
area, the nature of the supply and the purpose for which supply is required
and “any other relevant factors ”
• Here the interpretation of the words “any other relevant factors was
involved”.
• The S.C did not apply the rule of esjudem generis because the preceding
words did not belong to the distinct category.
• There should not be a different legislative intent.

3. Reddendo Singula Singulis Rule.

• Assigning each to each.
• If in a sentence the general words apply only to a few particular things,
and does not apply to other things in that sentence, then the general words
should be applied only to those things to which they apply and not to those
other things to which they do not apply.
• Literal application of each to each.
• Applied in long sentences in old statutes.
• Short sentences dealing with one subject matter then the rule does not
apply.
Koteshwar Vitthal Kamath vs Rangappabaliga & co.
The Rule of Reddendo Singula Singulis was applied in construction of the
proviso to Article 304 of COI.
It reads :- “Provided that no bill or amendment for the purpose of clause (b)
shall be introduced or moved in the legislature of a State without the
previous sanction of the President.”
The S.C applied the Rule of Reddendo Singula Singulis and held that the
word ‘introduced’ applies to the word “Bill” and the word “moved” applies to
the word “Amendment”

• Chapter IV
Presumptions in Statutory Interpretation:-

1. Statutes are valid.

● Legislature does not intend to enact a law – ultra vires the constitution.
● Acts made by Parliament/ State legislature / sub bodies – should not
cross the constitutional boundaries.
● 2 interpretations – then one that saves the Act from becoming
 unconstitutional and the other that makes – statute void – then which –
constitutional – must be followed.
● One who alleges against the constitutionality – transgression –
constitutional boundaries – should prove.
● When validity of statute – competent legislature- is challenged before the
court – court must presume – statute – valid.
● But if the act is on the face of its arbitrary and discriminatory –
presumption cannot stand.
2. Statutes are territorial in operation.
● General rule of an act – applicable only within the territories of country –
enacted unless otherwise provided.
● Statutes passed – bind within boundaries of the country – in which it is
extended.
● Art.245(2) – No act made by the Parliament shall be deemed – invalid on
the ground – extra-territorial.
● IPC – Sec 3 – Any person bound by Indian law , committing any offence
o/s India, shall be tried in India as if he has committed that offence
within India.
● Also refer Sec 4 – IPC.
● State laws passed by the State legislature – purposes of the State only.
● Eg :- Maharashtra Rent Control Act
● Such laws in the absence of any territorial connection – cannot have
extra- territorial operation.

3. Presumption as to Jurisdiction
● There is a presumption that an interpretation that takes away the
jurisdiction of the Courts, must not be given effect, unless the words of
the Statute provide – clear and explicit terms.
 ● Strong presumption – civil courts – have jurisdiction – all cases – civil
nature.
● Exclusion of jurisdiction of civil courts – not to be readily inferred. Same
– criminal cases.
● Strict construction – given to the Statutes – confer jurisdiction –
subordinate courts, tribunals or govt agencies.
● If construction of Act – does not clearly say - that the intention of
legislature – oust the jurisdiction of ordinary courts then the jurisdiction
of the ordinary courts is not taken away.
● When jurisdiction – conferred by the Statute – Act – power to do such all
acts – as are necessary for execution.

Miscellaneous topics
1.Mandatory & Directory Provision
An enactment can be mandatory or directory.
The Scope and object of a statute determines whether an enactment is
mandatory/ directory.
intention can be understood by the words like- shall/must/may.
May – directory provision/ permissive
 Shall/must – mandatory/ imperative or obligatory.
No universal rule can be framed to decide if a statute is Mandatory/ Directory-
court must interpret it according to the intention of the legislature.
Mandatory provisions – obligatory in nature – distinguished from directory
provision.
Non compliance – penalty.
Provisions of mandatory enactment – complied strictly and exactly.
Directory provisions – sufficiently complied with.
Penalty for non-performance is imposed in case – mandatory provision.
Penalty for non performance is not imposed – directory provision.
Mandatory provision – negative in character.
Directory provision – positive in character.
If the purpose of enactment is to promote public interest – mandatory
enactment.
But if the objective of enactment – promote individual interest – directory
enactment.

2.Restrictive Construction
Means the interpretation of any provision of a Statute restricting other
provisions of the Same statute or of any other Statute.
To restrict or limit the effect of other concerned provisions.
To keep the act within the limits of its scope of operation.
Certain circumstances or for certain purposes only.
3.Beneficial Construction
To be construed liberally.
Based on maxim Salus populi est suprema Lex.
Welfare of the public is supreme law.
Legislature intends to give benefits to the weaker section.
Should not be given restrictive construction.
To promote public good.
To prevent misuse of power.
Capable of 2 meanings then – one which preserves the benefit.

Chapter V
General Clauses Act 1897
Section 5
Coming into operation of enactment
(1) Where any central Act is not expressed to come into operation on a
particular day, then it shall come into operation on the day on which it
receives assent-
 a) In the case of a Central Act made before the Commencement of the
Constitution of the Governor General &
b) In the case of an Act of Parliament of the President,

(2) Unless the contrary is expressed a Central Act or Regulation shall be

construed as coming into operation immediately on the expiration of the day
preceding its commencement.

Effect of Repeal
Section 6
Where this Act, or any Central Act or Regulation made after the
commencement of this Act, repeals any enactment hitherto made or hereafter
to be made, then, unless a different intention appears, the repeal shall not-
a) Revive anything not in force or existing at the time at which the repeal takes
effect; or
b) Affect the previous operation of any enactment so repealed or anything duly
done or suffered thereunder; or
c) Affect any right, privilege, obligation or liability acquired or incurred under
any enactment so repealed;
d) Affect any penalty, forfeiture or punishment incurred any enactment so
repealed; or
e) Affect any investigation, legal proceeding or remedy in respect of any such
right, privilege, obligation, liability, penalty, forfeiture or punishment as
aforesaid;
And any such investigation, legal proceeding or remedy may be instituted or
continued or enforced and any such penalty, forfeiture or punishment may be
imposed as if the repealing act or regulation has not been passed.

Some important definitions

1. "Act" (Section 3(2)):
● Refers to a statute or legislative enactment, and includes:
○ Regulations made under the authority of a legislative body.
○ Specific ordinances and other enactments with the force of law.
2. "Affidavit" (Section 3(3)):
● Includes a statement in writing, made on oath or affirmation, before a
person authorized to administer oaths.
3. "Commencement" (Section 3(13)):
● Refers to the date on which an Act or Regulation comes into force.
4. "Government" (Section 3(23)):
● Denotes the Central Government or the Government of a State unless
otherwise specified.
5. "Immovable Property" (Section 3(26)):
● Includes land, benefits arising from land, and things attached to the
earth, but does not include standing timber, growing crops, or grass.
6. "Person" (Section 3(42)):
● Includes any company, association, or body of individuals, whether
incorporated or not.
7. "Public Servant" (Section 3(43)):
● Has the same meaning as in the Indian Penal Code (Section 21).
8. "Section" (Section 3(50)):
● Refers to a portion of a legislative enactment that is numbered,
irrespective of its form.
9. "Year" (Section 3(66)):
● Means a year reckoned according to the British calendar.
10. "Rule" (Section 3(51)):
● Refers to rules made in the exercise of a power conferred by any
enactment and includes forms as prescribed.
11. Definition of "Good Faith" (Section 3(22))
● A thing is said to be done in "good faith" if it is done honestly, whether or
not it is done negligently.
12. Definition of "Document" (Section 3(18))
● A "document" includes any matter expressed or described upon any
substance by means of letters, figures, or marks intended to be used as
evidence.
5. Definition of "Movable Property" (Section 3(36))
● "Movable Property" means property of every description except
immovable property.