Facts in the Case Issues in the Case Principles Applied 1. Literal vs. Commercial Interpretation 2. Case Law Support Delhi Cloth and General Mills Co. […]
Category: LLB 4th Sem Interpretation of Statutes [ Case Law]
Under section 489 -A of the IPC, counterfeiting of currency notes is a punishable offence.. An accused was charged for counterfeiting of foreign currency notes. He contends that the phrase “currency notes” as used in 489-Aof IPC should be restricted only to Indian Currency notes. Decide
Facts in the Case Issues in the Case Principles Applied 1. Text of Section 489-A IPC Section 489-A IPC: “Whoever counterfeits, or knowingly performs any […]
X wife of Y saves substantial money given to her by Y for domestic expenses. In a year, the savings amounted to Rs 3 lakhs. The income tax authorities assess this amount to tax
Facts in the Case Issues in the Case Principles Applied 1. Definition of ‘Income’ under the Income Tax Act 2. Nature of the Savings 3. […]
Gopal was preventively arrested in 2009 and he challenged his preventive detention as violative of his Fundamental Rights Article 14, Article 19 and Article 21. Decide.
Facts in the Case Issues in the Case Principles Applied 1. Preventive Detention and the Constitution 2. Interpretation of Article 21 Maneka Gandhi v. Union […]
A makes a gift of Rs 50,00/- to his friend B. The gift was made on 1-9-2009. The income tax authorities levy income authorities levy income tax on the gifted amount. The assessee challenges this levy
Facts in the Case Issues in the Case Principles Applied 1. Statutory Provision – Section 56(2)(vii) (Applicable in 2009) 2. Literal and Temporal Interpretation 3. […]
The term factory is defined under the factories Act. However the problem arose as to whether salt making units located on open lands come within the meaning of Factory in such circumstances, what type of interpretation is desirable?
Facts in the Case Issues in the Case Principles Applied 1. Beneficial or Liberal Interpretation 2. Definition under Section 2(m) of the Factories Act 3. […]
If an illustration is inconsistent with the content of a Section of the same Act, which shall prevail over the other? Give reasons by referring to deciding cases.
Facts in the Case Issues in the Case Principles Applied 1. Illustrations Are Not Enacting Parts of the Statute 2. Main Provision Prevails Over Illustration […]
There is conflict between provisions of two different enactments. One was enacted in the year 1998, the other was enacted in the year 2006. What type of interpretation do you suggest to resolve the conflict between these two statutory provisions?
Facts in the Case Issues in the Case Principles Applied 1. Doctrine of Harmonious Construction 2. Doctrine of Later Law Prevails (Leges Posteriores Priores Contrarias […]
The Sales Tax Act exempted “Green Vegetables” from assessment to sales Tax. Sale of sugarcane was subjected to sales tax by the authority. The question was whether sugarcane fell within the term green vegetables . Decide.
Facts in the Case Issues in the Case Principles Applied 1. Strict Interpretation of Tax Exemptions 2. Common Parlance Test 3. Literal Interpretation of “Green […]
A Central Act was repealed and re-enacted without modification. What is its effect on orders and rules made under the repealed Act?
Facts in the Case Issues in the Case Principles Applied 1. Section 24 of the General Clauses Act, 1897 2. Doctrine of Continuity 3. Judicial […]