Principle of statutory construction in Income Tax

[bpagrawal]

Well known principle of statutory construction that while construing a provision which creates a right, the Court will always lean in favour of a construction which saves the right rather than the one which defeats it.

well known principle of statutory construction that while construing a provision which creates a right, the Court will always lean in favour of a construction which saves the right rather than the one which defeats it. Francis Bennion in his treatise 'Statutory Interpretation' -- 2nd Edition, (Butterworths) at page 411 and Section 198 stated this principle in the following words :--
"It is a Rule of law that the legislator intends the interpreter of an enactment to observe the maxim ut res magis valeat quam pareat; so that he must construe the enactment in such a way as to implement, rather than defeat, the legislative purpose."

Patna High Court
Commissioner Of Wealth-Tax, ... vs Jagdish Prasad Choudhary, ... on 19 May, 1994
Equivalent citations: AIR 1996 Pat 58, 1995 211 ITR 472 Patna
//http://www.lawweb.in/2013/02/well-known-principle-of-statutory.html

[subash agarwal,Adv kolkata]

Full Bench judgment of the Patna High Court in CWT v. Jagdish Prasad Choudhary [1995] 211 ITR 472 has been impliedly reversed by the Supreme Court in SMT. AZIZUNNISA BEGAM'S CASE. For detailed analysis pls. visit:
www.subashagarwal.blogspot.in