In interpreting a taxing statute, equitable considerations are entirely out of place. A taxing statute cannot be interpreted on any presumption or assumption. A taxing statute has to be interpreted in the light of what is clearly expressed; it cannot imply anything which is not expressed; it cannot import provisions in the statute so as to supply any deficiency.
The challenged to the validity of a Statute on the ground that it is a colourable piece of legislation is often made under a misconception as to what colourable legislation really means. […]
what is the meaning of the expression “specific provision to the contrary”. In Maru Ram v. Union of India and others, (1981) 1 SCC 107, a Constitution Bench dealt with the pari […]
1950-Interpretation of statute ⇒ The doctrine of pith and substance postulates, for its application, that the impugned law is substantially within the legislative competence of the particular Legislature that made it, but only […]