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.
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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