harmonious construction is a topic of iOS

1. Harmonious Construction

2. Harmonious Construction
• It is a cardinal rule of construction that when
there are in a statute two provisions which are
in such conflict with each other, that both of
them cannot stand together, they should
possibly be so interpreted that effect can be
given to both.
• And that a construction which renders either
of them inoperative and useless should not be
adopted except in the last resort.

3. Main principles of this rule are:
• The courts must avoid a head on clash of seemingly
contradicting provisions and they must construe the
contradictory provisions so as to harmonize them
• The provision of one section cannot be used to defeat the
provision contained in another unless the court, despite all
its effort, is unable to find a way to reconcile their
differences.
• When it is impossible to completely reconcile the
differences in contradictory provisions, the courts must
interpret them in such as way so that effect is given to both
the provisions as much as possible.
• Courts must also keep in mind that interpretation that
reduces one provision to a useless number or dead is not
harmonious construction.
• To harmonize is not to destroy any statutory provision or to
render it fruitless.

4. Cantonment Board, Mhow and Anr
Vs. M.P. State Road Transport Corpn.

5. Cantonments Act 1924
• 60. General Power of taxation: (1) The Board
may, with the previous sanction of the Central
Government, impose in any cantonment any
tax which under any enactment for the time
being in force, may be imposed in any
municipality in the State wherein such
cantonment is situated.
• (2) Any tax imposed under this section shall
take effect from the date of its notification in
the Official Gazette or where any later date
specified in this behalf in the notification,
from such later date.

6. The Madhya Pradesh Motor Vehicles Taxation Act, 1947
Levy of Tax - ………..
• 3(2) The tax leviable under Sub-section (1) shall be paid by the
owner of the motor vehicle used or kept of use -
(i) for a whole quarter at one-fourth of the annual rate specified in the
First schedule, and for two or more whole quarters, pro rata; or
(ii) for any period expiring on the last day of a quarter and not exceeding
two months at one-sixth or one-twelfth of the rate specified in the
First Schedule, according as the period exceeds, or does not exceed
one month.
• S.6. Bar of imposition of tax by any local authority –
(1) Notwithstanding anything contained in any other enactment for the
time being in force, no local authority shall, after the commencement
of this Act, impose for enhance a tax, toll or licence fee in respect of a
motor vehicle and if any local authority has imposed such tax, toll or
licence fee since before the 1st day of April, 1942 and the same is still
in force all the commencement of this Act any person who is liable to
pay such tax, toll or licence fee to such authority shall be deemed to
have paid it.

7. Madhya Pradesh Municipalities Act, 1961
• 127. Taxes which may be imposed - (1) A
council may, from time to time, and subject to
the provisions of this Chapter, and any general
or special order which the State Government
may make in this behalf, impose in the whole
or in any part of the Municipality any of the
following taxes, for the purposes of the Act,
namely:
• (iii) a tax on vehicles, boats and animals used
as aforesaid entering the limits of the
Municipality.

8. Facts
• The Cantonment Board Saugor, Mhow, Jabalpur
by exercising the power under Section 60 of the
Cantonment imposed entry tax on Motor
Vehicles by respective notifications.
• All these Notifications issued by different
Cantonment Boards were challenged before the
M.P HC.
• H.C held that the Cantonment Board has no
power to levy entry tax on motor vehicles so long
as the prohibitions contained in Section 6 of the
Taxation Act continues and accordingly the
notifications issued by the Cantonment Board
were quashed and thus the present appeals.

9. Cantonments
Act 1924
•Cantonment
Board to
impose tax.
Madhya Pradesh
Motor Vehicles
Taxation Act,
1947
• Levy of tax on
Motor Vehicle
which is used or
kept for use
• A ban on levy of
tax by any local
authority under
Section 6
Municipalities
Act 1961
• Imposition of tax
on vehicles, boats
and animals
entering the limits
of the
Municipality

10. Issue
• Whether the Cantonment Board could impose
tax on vehicles entering the limits of the
Cantonments which could have otherwise
been levied by the Municipality in exercise of
power under Section 127(1)(iii) of the
Municipalities Act.

11. Held
• The tax leviable on Motor Vehicles when used or kept for use
under Section 3(2) of the Madhya Pradesh Motor Vehicles
Taxation Act is different from the tax leviable on Motor
Vehicles.
• Entering the limits of the Municipality under Section 127(1)(iii)
of the Madhya Pradesh Municipalities Act, 1961 and there is
no repugnancy between the two and both the provisions can
therefore operate in its own field.
• Since under Section 127(1)(iii) of the Municipalities Act,
Municipality could levy a tax on Motor Vehicles entering the
limits of the Municipality, the same could be levied by the
Cantonment Board in exercise of its power under Section 60 of
the Cantonments Act with the previous sanction of the Central
Government. Consequently, notifications issued by the
Cantonment Boards of Mhow, Jabalpur and Saugar were valid
notifications issued under Section 60 of the Cantonments Act
and imposition of tax on Motor Vehicles entering into the limits
of the Cantonment Boards cannot be said to be invalid or
inoperative

12. K.M.Nanavati vs. State of
Maharashtra(AIR 1961 SC 112)

13. • Nanavati, a Naval Commander, was tried for the murder of Prem Ahuja, his
wife's lover. With Nanavati frequently away on assignments, the lonely
Sylvia fell in love with Prem Bhagwandas Ahuja, a friend of Nanavati.
• On April 27, 1959, Nanavati returned home from one of his assignments
and finding Sylvia aloof and distant, he questioned her. Sylvia, who now
doubted Ahuja's intention to marry her, confessed about the affair to her
husband.
• Nanavati went to the Naval base, collected his pistol on a false pretext
from the stores along with six cartridges, completed his official duties and
proceeded to Ahuja's office. On not finding him there went straight to his
flat.
• At Ahuja's residence, Nanavati confronted him and asked him whether he
intended to marry Sylvia and accept their children. After Ahuja replied in
the negative, three shots were fired and Ahuja dropped dead.
• Nanavati headed straight to confess to the Provost Marshal of the Western
Naval Command and on his advice, turned himself in to the Deputy
Commissioner of Police. The jury in the Greater Bombay Sessions court
pronounced Nanavati as not guilty.

14. • In the Bombay High Court, the defence put forth their
version of the incident, for which there were no witnesses
other than the two men. The High Court agreed with the
prosecution's argument that the murder was premeditated
and sentenced Nanavati to life imprisonment for culpable
homicide amounting to murder.
• On the same day when the High Court pronounced its
judgment the Governor of Bombay passed an order under
Art. 161 of the Constitution of India suspending the
sentence passed by the High Court of Bombay on the
petitioner until an appeal intended to be filed by him in the
Supreme Court
• A warrant for the arrest of the petitioner which was issued
in pursuance of the judgment of the High Court was
returned unserved with the report that it could not be
served in view of the order of the Governor suspending the
sentence passed upon the petitioner.

15. Article 161 in The Constitution Of India 1949
Power of Governor to grant pardons, etc, and to
suspend, remit or commute sentences in certain
cases
The Governor of a State shall have the power to
grant pardons, reprieves, respites or remissions
of punishment or to suspend, remit or commute
the sentence of any person convicted of any
offence against any law relating to a matter to
which the executive power of the State extends

16. Article 142 in The Constitution Of India 1949
142. Enforcement of decrees and orders of Supreme Court
and unless as to discovery, etc
( 1 ) The Supreme Court in the exercise of its jurisdiction may
pass such decree or make such order as is necessary for doing
complete justice in any cause or matter pending before it, and
any decree so passed or orders so made shall be enforceable
throughout the territory of India in such manner as may be
prescribed by or under any law made by Parliament and, until
provision in that behalf is so made, in such manner as the
President may by order prescribe
(2) Subject to the provisions of any law made in this behalf by
Parliament, the Supreme Court shall, as respects the whole of
the territory of India, have all and every power to make any
order for the purpose of securing the attendance of any
person, the discovery or production of any documents, or the
investigation or punishment of any contempt of itself.

17. Rule 5 of 0. XXI of the Rules of SC Court was
framed these terms:- "Where the- petitioner has
been sentenced to a term of imprisonment, the
petition shall state whether the petitioner has
surrendered. Unless the Court otherwise orders,
the petition shall not be posted for hearing until
the petitioner has surrendered to his sentence."

18. Issues in context with interpretation of statute
• Whether SLP can be entertained without fulfill
the order under Art. 142?
• Whether the pardoning power of governor
under Art. 161 and SLP can moved together?

19. • By invoking the harmonious construction rule
the SC held that the apparently absolute
power of the governor under Art.161 of the
Constitution to grant pardon or to suspend a
sentence passed on an accused person is not
available during the period the matter
becomes sub judice before the SC as
otherwise it will conflict with the judicial
power of that court provided under Art. 142
of Constitution.

20. • By invoking the harmonious construction rule
the SC held that the apparently absolute
power of the governor under Art.161 of the
Constitution to grant pardon or to suspend a
sentence passed on an accused person is not
available during the period the matter
becomes sub judice before the SC as
otherwise it will conflict with the judicial
power of that court provided under Art. 142
of Constitution.

21. Answer to issue 1
The SLP was dismissed by the supreme court, by
majority, holding that the appellant’s SLP could
not be lisited for hearing unless he surrender
under Art. 142 (as per the judgement of HC).
Answer to issue 2
The appellant has made SLP and an application of
pardoning power to the governor. The governor
reduced his sentence. The SC held that SLP and
pardoning power cannot operate together both
are different. If SLP is filed then the power of
governor in such condition will be ceased.

22. The Sirsilk Ltd. And Others vs
Government Of Andhra Pradesh (1964
SCR (2) 448)

23. Facts:
• Industrial disputes having arisen between the appellants
and their workmen the disputes were referred for
adjudication.
• After the Tribunal forwarded their Awards to the
Government the parties in each dispute came to
settlement.
• Thereafter letters were sent to the Government requesting
them to withhold the publication of the Awards.
• The Government replied that under s. 17 of the Act it was
mandatory for the Government to publish the Awards and
they could not withhold publication.
• Thereupon writ petitions were filed before the High Court
under Art. 226 of the Constitution praying that the
Government might be directed to withhold the publication.
• The High Court held that since the provisions of s. 17 of the
Act were mandatory it was not open to the High Court to
issue writs as prayed for and rejected, the petitions.

24. S.17 Publication of reports and awards.-
(1) Every report of a Board or Court together
with any minute of dissent recorded therewith,
every arbitration award and every award of a
Labour Court, Tribunal or National Tribunal shall,
within a period of thirty days from the date of its
receipt by the appropriate Government, be
published in such manner as the appropriate
Government thinks fit.
(2) Subject to the provisions of section 17A, the
award published under sub- section (1) shall be
final and shall not be called in question by any
Court in any manner whatsoever.

25. 18. Persons on whom settlements and awards are binding.-
(1) A settlement arrived at by agreement between the employer and
workman otherwise than in the course of conciliation proceeding shall be
binding on the parties to the agreement.
(2) 3[ Subject to the provisions of sub- section (3), an arbitration award]
which has become enforceable shall be binding on the parties to the
agreement who referred the dispute to arbitration.]
(3) 4[ ] A settlement arrived at in the course of conciliation proceedings under
this Act 5[ or an arbitration award in a case where a notification has been
issued under sub- section (3A) of section 10A] or 6[ an award 7[ of a Labour
Court, Tribunal or National Tribunal] which has become enforceable] shall be
binding on--
(a) all parties to the industrial dispute;
(b) all other parties summoned to appear in the proceedings as parties to the
dispute, unless the Board, 5[ arbitrator,] 8[ Labour Court, Tribunal or National
Tribunal], as the case may be, records the opinion that they were so summoned
without proper cause;
(c) where a party referred to in clause (a) or clause (b) is an employer, his heirs,
successors or assigns in respect of the establishment to which the dispute relates;
(d) where a party referred to in clause (a) or clause (b) is composed of workmen,
all persons who were employed in the establishment or part of the establishment,
as the case may be, to which the dispute relates on the date of the dispute and all
persons who subsequently become employed in that establishment or part.

26. • Held, that it is clear on a reading of s. 17 and s. 17A
together that the intention behind s. 17 (1) is that a duty is
cast on Government to publish the award within thirty days
of its receipt and the provision for its publication is
mandatory and not merely directory.
• When an agreement that has been arrived at between the
parties, though not in the course course of conciliation
proceedings, it becomes a settlement as per the definition
under s. 2 (p) and s. 18 (1) lays down that such a Settlement
shall be binding on all the parties to it.
• If a situation like the one in the present case arises which
may lead to a conflict between a settlement under s. 18 (1)
and an award binding under s. 18 (3) on publication, the
only solution is to withhold the award from publication.
• This would not in any way affect the mandatory nature of
the provisions in s. 17 (1) for the Government would
ordinarily have to publish the award but for the special
situation arising in such cases.