TMI BlogStatutory Interpretation of 'words and phrases'X X X X Extracts X X X X X X X X Extracts X X X X ..... s can be defined in vacuo, or without reference to some context . According to SUTHERLAND there is a basic fallacy in saying that words have meaning in and of themselves , and reference to the abstract meaning of words , states CRAIES, if there be any such thing, is of little value in interpreting statures . In the words of JUSTICE HOLMES: A word is not a crystal transparent and unchanged; it is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... statute and the mischief that it was intended to remedy. In Union of India v. Sankalchand Himatlal Sheth - 1977 (9) TMI 115 - SUPREME COURT , Bhagwati, J. opined as follows: I mean it in its widest sense 'as including not only other enacting provisions of the same statute but its preamble, the existing state of the law, other statutes in pari materia and the mischief which--the statute was int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Nasiruddin v. Sita Ram Agarwal- 2003 (1) TMI 693 - SUPREME COURT , a three-Judge Bench of this Court, made it clear that the Court's jurisdiction cannot be invoked to interpret a statute so as to add or subtract words or read something into a provision which is not there. Infact, Maxwell on the Interpretation of Statutes, states, where the language is plain and admits of but one me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced however harsh or absurd or contrary to common sense the result may be. [Cartledge v. E. Jopling Sons, Ltd. (1963) A.C. 758. Cf. Miller v. Salomons (1853) 7 Ex. 475, per Pollock C.B.; Re British Farmers', etc., Company (1878) 48 L.J. Ch. 56, per Jessel M.R.; Magor and St. Mellons R.D.C. v. Newport Corporation (1952) A.C. 189.] The interpretation of a statute is not to be collected from any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nciple of construction was first stated by the United States Supreme Court in its landmark decision of Caminetti v. United States 242 U.S. 470, 485(1917), whereby Justice Day observed, where the language is plain and admits of no more than one meaning the duty of interpretation does not arise. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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