"I realise that some of my criticisms may be mistaken; but to refuse to criticize judgements for fear of being mistaken is to abandon criticism altogether... If any of my criticisms are found to be correct, the cause is served; and if any are found to be incorrect the very process of finding out my mistakes must lead to the discovery of the right reasons, or better reasons than I have been able to give, and the cause is served just as well."

-Mr. HM Seervai, Preface to the 1st ed., Constitutional Law of India.

Thursday, November 20, 2008

SC Judgments

Principles of Interpretation While Interpreting Subordinate Legislation and Exemption Clause
M/s. G.P. Ceramics Pvt. Ltd. v. Commissioner, Trade Tax, UP. Civil Appeal No. 6709 of 2008 . Date of Judgment 19-11-08
1. A subordinate legislation is to be read in the context of the main enactment.
2. Where particular forms are provided, the requirements laid down in the form could be considered for proper construction of the provisions of the Rules and consequently the statutory enactment.
3. Eligibility criteria should be construed strictly. But once the applicant satisfies the criteria, the exemption notice should be construed liberally.

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