Facts in the Case Issues in the Case Principles Applied 1. Distinction between Substantive and Procedural Law 2. Doctrine of Harmonious Construction 3. Rule of […]
Archives
Sales of Green ginger were subjected to sales tax and it was contended that they were not so liable as they constituted *-Vegetables”, which were exempted from sales tax. The expression ‘vegetables’ is not defined in the Act. Decide whether green ginger falls within the meaning of the term ‘vegetables’ or not.
Facts in the Case Issues in the Case Principles Applied 1. Strict Interpretation of Taxing Statutes 2. Ordinary and Popular Meaning 3. Judicial Precedents State […]
The term ‘consumer’ is defined under the Consumer Protection Act. However, the problem arose as to whether a student falls within the meaning of the expression`’Consumer`, In such a case, what type of interpretation is preferable? Why?
Facts in the Case Issues in the Case Principles Applied 1. Purpose or Beneficial Construction 2. Broad and Inclusive Definition 3. Judicial Precedents Bimla Devi […]
Telegraph Act was enacted by the Parliament. Later Telephone was invented. The arise before the court as to whether the Telegraph includes telephones. What rule o interpretation do you suggest in this regard ? Refer to a decided case.
Facts in the Case Issues in the Case Principles Applied 1. Literal Rule vs. Extended Interpretation 2. Doctrine of Technological Evolution / Extended Meaning 3. […]
Under the Sales Tax Act vegetables are exempted from the levy of sales tax. A vendor is selling ‘green ginger’ along with vegetables. Sales tax is levied on the sale of ‘green ginger. The vendor claimed exemption on the ground that green ginger is a vegetable. Will he succeed? Decide in the light of principles applicable to interpretation of taxing statutes.
Facts in the Case Issues in the Case Principles Applied 1. Strict Construction of Taxing Statutes 2. Ordinary Meaning and Commercial Usage 3. Judicial Precedents […]
The Act and Rules were drafted by the same team of draftsmen simultaneously. The Act is of such a nature that it could not be operated without Rules. Therefore, both the Act and Rules were published in the Official Gazettee and they came into operation from the same day. In such Situation, discuss whether Rules can be taken as aids to interpret the provisions of the Act.
Facts in the Case Issues in the Case Principles Applied 1. Rules as Aids to Interpretation 2. Simultaneous Publication and Common Intent 3. Judicial Precedents […]
A provision of penal statute is capable of being interpreted in two ways. One interpretation would result in conviction of the accused whereas the oth interpretation leads to acquittal of the accused. Which is preferable? Why ?
Facts in the Case Issues in the Case Principles Applied 1. Rule of Strict Construction of Penal Statutes 2. The Rule of Lenity 3. Judicial […]
“A’ was prosecuted under Section 497 of IPC, 1860 for living with B, a married woman. ‘A’ pleads that his prosecution was discriminatory at B, who is equally guilt was left out of prosecution? Advise A.
Facts in the Case Issues in the Case Principles Applied 1. Provision of Section 497 IPC (Before 2018) 2. Judicial Position on Discrimination Judgment / […]
“Y” got served a notice to “Z” through unregistered way for eviction of his property. “Z” received the same and kept quite. Explain the position of ‘Y’ to take action against “Z”?
Facts in the Case Issues in the Case Principles Applied 1. Mode of Notice – Substantial Compliance 2. Admittance by Conduct 3. Requirement of Notice […]
X a trader of betel leaves sought exemption of sales tax to betel as they are vegetables. Can he succeed to treat betel leaves as vegetables? Decide.
Facts in the Case Issues in the Case Principles Applied 1. Literal Rule of Interpretation 2. Use-Based Classification Case Law: State of Tamil Nadu v. […]