1. Tejas ShahTejas Shah
CA FINALISTCA FINALIST
INDIAINDIA
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2. 1. Introduction
2. Parliamentary History
3. Historical Facts &
Surrounding circumstances
4. Later Social, Economic, Political
developments and Scientific Inventions.
5. Reference to other Statues.
6. Contemporary opinion
SUMMARY OF DETAILS
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3. 7. Policy Behind the Act
8. General sound policy
9. Precedent
10. Use of Dictionaries
11. Use of Foreign Decision
12. Subtraction & Insertion of words
13. Use of General Clause Act
SUMMARY OF DETAILS
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4. INTRODUCTIO
N
" Interpretation v/s Construction "
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5. PARLIAMENTARY HISTORY
Object and reasons behind enacting Act,
how far to be considered ?
 In England, for Interpretation-
Parliament Intention, History, Statutes, Main bill of
Proposed Act, Amendments, Bill introducing
Minister’s Statements etc are all Irrelevant.
 In America, above are taken into consideration.
 In India, in the beginning courts followed views of England.
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6. PARLIAMENTARY HISTORY
RULINGS:-
A.K. Gopalan case (1950)
Chitrangeetlal case (1951)
K.P.Vargeese v/s Income tax Officer (1981)
Express News Paper Case (1958)
Ashwini Kumar Case (1952)
Comm. of Income Tax v/s Vadilal Lalubhai (1973)
Shanta Singh v/s State of Punjab (1976)
Kesavnand Bharti v/s State of Kerala (1973)
Maneka Gandhi Case (1978)
Builder’s Ass. of India v/s Union of India (1982)
S.P. Gupta v/s President of India (1982)
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7. HISTORICAL FACTS & SURROUNDING
CIRCUMSTANCES
Historical perspective behind enactment of an Act
provides useful guide for interpretation.
Old Act , its jurisdiction, objects and reasons for enactments,
typical language used therein all invite one to go down in past
and refer to historical backdrop.
Ruling (1960-SC):- Interpretation of “ BASIC WAGES “
u/s 2(B) of Employees Provident Fund Act, 1952,
SUPREME COURT referred history.
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8. LATER SOCIAL, ECONOMIC, POLITICAL
DEVELOPMENT & SCIENTIFIC INVENTION
In England- “ Telegraph Act, 1863”,
Telephone deemed included
Word “ Textile “ explained by SC as absorbing new techniques.
If no contrary intention found, new facts and circumstances
can be incorporated while interpreting a word.
Construction can be treated as per Justice BOSE, as elastic in
nature so that it can respond to new changing circumstances.
Ruling:- Video Conference Case, Ruling by SC Referred
(2003-SC)
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9. REFERENCE TO OTHER STATUTES
Interpretation of a given word is based on study of its context /
reference . Major ways to study Context / Reference
are through:-
a) Statutes in Pari Materia
b) Assistance of Earlier Statutes
c) Assistance of Later Statutes
d) Codifying & Consolidated Statutes
e) Incorporation of Earlier Act into Later Act.EXTERNAL AIDS TO CONSTRUCTION

10. (A) STATUTES IN PARI MATERIA
There are two or more statutes on same subject matter which
are enacted by competent authority and hence meaning of word
clause or phrase of one statute is applied in the case of same
word, clause or phrase in Pari Materia Statutes.
Illustrations of Pari Materia Statutes
General Clauses Act,1897- The Bombay General Clauses Act,1904
Indian Court Fees Act,1870 - Bombay Court Fees Act,1959
Code of Civil Procedure,1908 – Code of Criminal Procedure 1973
Industrial Dispute Act, 1947 – Bombay Industrial Relations Act, 1946
All above acts are Pari Materia – Identical Subject Matter / Procedure.
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11. Rulings :-
(1) State of Assam v/s P. Barua (1969)
Income Tax Act,1922 v/s Assam Agricultural Act, 1939
(2) Ram Chander v/s Union of India (1981-SC)
Rule 27(2) of Central Civil Services ( Classification
Control, Appeal) Rules, 1965 & Rule 22(2) of
Railway Servants ( Discipline & Appeal ) Rules, 1968
(3) M/s MSCO v/s Union of India (1985 – SC )
‘ Industry ‘ defined in I.D. Act,1947 & Notification
under Customs Act, 1962 & Constitution of India,1950
---- Held, such Acts NOT Pari Materia ---
(A) STATUTES IN PARI MATERIA
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12. (B) ASSITANCE OF EARLIER STATUTES
Repealed Act v/s Reenacted / Reconstituted Act. In Later Acts,
words sometimes carry same meaning as in the case of
Repealed Act.
Constitution of India Article 245(1), 246 are similar to s. 99(1) &
100 of Government of India Act, 1935.
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13. (C) ASSITANCE OF LATER STATUTES
When Earlier Act ( in time ) is vague or uncertain in some respect
then later Acts sometimes provide meaning to them.
Rulings:-
(1) State of Bihar v/s S.K. Roy (1966-SC)
The Coal Mines Provident Fund & Bonus Scheme Act, 1948
Definition of ‘ Coal Mine ‘ vague. Amendments in 1965
defined ‘ Coal Mine ‘ and based on it ‘or’ read as ‘and’
in 1948 version of ‘Coal Mine’.
(2) Ammini v/s State of Kerala (1998 SC ).
S. 293(4) Cr. P.C, 1973 ‘ Director ‘ includes ‘ Joint Director ‘
as per 1988 amendment which included Deputy/Asst. Director.
(3) No Assistance of later statutes for interpreting I.D. Act
S. 25 F & 2(oo) based on 1956 amendment for S.25 FF.
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14. (D) CODIFYING & CONSOLIDATING STATUTES
A codifying Statute is one which purports to state exhaustively the
whole of the law upon a particular subject incorporating both the pre-
Statutory provisions and also common law rules relating to matters.
Rulings:- Rohini Kumari v/s Narendra Singh (1972-SC)
Hindu Marriage Act, 1956. Preamble “ to amend and codify
law among Hindus “.
No help outside of codified law is available.
A consolidating Statute is one which collects all statutory’s provisions
relating to a particular topic into one legislative Act
with minor amendment.
Example :- (1) Indian Evidence Act, 1872.
(2) Code of Criminal Procedure, 1973
(3) General Clauses Act, 1897
Readily available interpretation under the old law is helpful while
interpreting consolidated Statute.
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15. (E) INCORPORATION OF EARLIER ACT
INTO LATER ACT
Provision of earlier act is applied sometimes for interpreting later Act.
Rulings:-
1) AIR 1978 SC 793
Madhyapradesh Land Revenue Code,1954 S.151
“ Subject to his personal law”
Hindu Succession Act,1956
Held, not only provisions of earlier personal law but also Hindu
succession Act, 1956 applicable.
2) Pareshchandra Chatterjee v/s State of Assam (1962-SC)
Land Acquisition Act, 1894 & Assam Land ( Requisition &
Acquisition ) Act 1948. Provision of Acquisition applied to
requisition also.
3) Lily Thomas Case ( 2000-SC )
S-17 ‘ Hindu Marriage Act 1955’ – Offence of Bigamy
Reference to S. 494 & S. 495 of Indian Penal Code, 1860.
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16. CONTEMPORARY OPINION
Interpretation by contemporary judges.
Expert Opinions / Commentaries by contemporary Scholars on
Custom, Usage, Tradition, Personal Laws etc.
No Application post 1858 in England.
Example:- Bombay Municipal Corporation Act, 1888. Liability to
pay tax on Landlord.
Counter Ruling:- TELCO Case ( 1976-SC )
‘ Bombay Village Panchayat Act, 1933 S-89
“House” read with its rule 108 “ land &
Building “. Hence “House” covers “ Factory “.
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17. POLICY/SOCIAL POLICY BEHIND ACT
In case of a plain word, no need exists for considering policy
behind the act . In complicated case sometimes policy study
is important for interpretation.
Of the two interpretation – one that advances policy behind
the act or curbs the mischief sought to be plugged is to be
followed.
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18. PRECEDENT
Past ruling, Predictability, Certainty, Stability of law
achieved through application of Precedents.
Ratio / Essence or core reason of the judgment is mainly
Important. Stare decisis- Ratio decidendi
Article 141 Constitution of India, 1950.
Legislatures make the law. Court declares the law.
Precedent reinforces law. Only in rare cases, court makes
the law.
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19. USE OF DICTIONARIES
Dictionary is not treated as final authority.
When no help from other sources available, dictionary
provide general guidance, help
Technical and Legal Terms
RULINGS:-
Employees State Insurance Corp. v/s TELCO (1976-SC),
Word “Apprentice”, dictionary meaning followed
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20. USE OF DICTIONARIES
RULINGS:- Dictionary meaning NOT followed
Word “ Honorarium” (1975-SC)
Alamgir v/s State of Bihar (1956-SC), word ‘Detained’
in S. 498 of IPC 1860.
Ramavatar v/s Asst. Sales Tax Officer (1961), word
‘ BETAL LEAVES ’ not treated as “ Vegetable “.
Motipur Zamindari Co. v/s State of Bihar (1962), word
‘ SUGARCANE ’ not treated as “ Vegetables ”.
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21. USE OF FOREIGN DECISIONS
No use when meaning is clear. However many principles of
law ( like ‘natural justice’ ) are based on foreign principles.
Illustrations/Explanations in the acts are borrowed from
English Laws.
Many provisions of our constitution are borrowed from other
Countries.
RULINGS:- (1) A.K. Gopalan Case (1950-SC),
Foreign decisions referred.
(2) Ranjit Udeshi v/s State of Maharashtra (1965),
S. 292 of IPC – Sale of Obscene books,
Whether Obscene ? Foreign Decisions referred.
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22. SUBTRACTION & INSERTION OF WORDS
Basic presumption is that each word in the statute is
introduced purposefully.
However if by ignoring a word, court feels that meaning
does not suffer then such word is treated as ‘ subtracted ‘.
Similarly, to make the provision meaningful if court adds
the missing word in the statutes then that exercise amounts
to insertion of words.
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23. USE OF GENERAL CLAUSES ACT, 1897
Consolidated Act
Definition of :
(1) Act (6) India
(2) Affidavit / Oath (7) Indian Law
(3) Central Government (8) Person
(4) Document (9) State Government
(5) Immovable / Moveable Property (10) Local Authority
S-6 Effects of Repeal of Act
S-13 ‘ Masculine Gender ’ & ‘Singular’
S-16 Power of Appointment
Bombay General Clauses Act, 1904.
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24. Q A&