9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
expression “in relation to” - Indian Laws - GeneralExtract Meaning of expression in relation to In Doypack Systems (Pvt) Ltd vs UOI- 1988 (2) TMI 61 - SUPREME COURT held that the expression in relation to - essentially seeks to bring two subjects into association or connection with each other. Relating to was explained as being synonymous with the expressions concerning with and pertaining to . The expression relation had also been explained to mean in connection with another: or any connection, correspondence or association which can be conceived as naturally existing between things as per the Oxford English Dictionary [The Oxford English Dictionary, Quemadero-Roaver, Clarendon Press, Oxford, Second Edition, Volume XIII (2001)] . P. Ramanatha Aiyar in The Major Law Lexicon explains the meaning of that phrase in the following terms: The phrase in relation to is, ordinarily, of wide import, but in the context of its use in the expression determination of any question having a relation to the rate of duty of customs or to the value of goods for purpose of assessment in Section 129-C, it must be read as meaning a direct and proximate relationship to the rate of duty and to the value of goods for the purposes of assessment. Navin Chemicals Mfg. and Trading Co. Ltd. v. Collector of Customs, 1993 (9) TMI 107 - SUPREME COURT]. The said expression in relation to has also been construed to mean words of comprehensiveness as explained in Wharton s Law Lexicon, Revised, Updated and Enlarged by Dr. Justice AR Lakshmanan, 16th edition (Reprint), 2015] . The relevant extract from the said lexicon is reproduced hereinbelow: The expression in relation to are words of comprehensiveness, which might both have a direct significance as well as an indirect significance, depending on the context in which it is used and they are not words of restrictive content and ought not be so construed [State of Karnataka v. Azad Coach Builders (P) Ltd., 2010 (9) TMI 879 - SUPREME COURT] [ACME HEERGARH POWERTECH PRIVATE LIMITED - 2024 (5) TMI 480 - DELHI HIGH COURT]
|
