Strict construction of taxing or fiscal statutes INTRODUCTION OBJECT OF THE TAXING STATUTES MEANING IMPORTANT JUDICIAL PRONOUNCEMENTS Commissioner of Customs v. Dilip Kumar & Co. District Registrar & Collector, Hyderabad v. Canara Bank Tata Consultancy Services v. State of A.P. Hansraj and Sons v. State of J. and K. PRINCIPLES OF STRICT CONSTRUCTION OF TAXING ...

INTRODUCTION WHEN CAN AIDS TO CONSTRUCTION BE INVOKED? KINDS OF AIDS TO CONSTRUCTION In Commissioner of Customs v. Dilip Kumar & Co., the Supreme Court (five-judge bench) held that statutes can be interpreted using general principles, internal aids, and external aids. Internal aids include things found within the same Act, such as: External aids come ...

GENERAL PRINCIPLES OF INTERPRETATION INTRODUCTION Interpretation is the primary function of a court. The court interprets the legislature whenever a dispute comes before it. Since the will of the legislature is expressed generally in the form of a statute, the prime concern of the court is to find out the intention of the legislature in ...

CPC 1908 Made Simple Q&A * All Sections, Orders, and Rules mentioned are from the Civil Procedure Code, 1908. Order VI – Pleading shall mean a plaint or a written statement.Rules Pleadings should state facts and not law; The facts stated should be material facts; Pleadings should not state the evidence; and The facts should ...

Introduction Breach of contract means “violating any terms and conditions that can bind a contract”. If 2 parties are involved in a situation where a contract is required and in case one party cannot fulfill those requirements, it is known as a breach of contract. Types of breaches Remedies for breach of contract Suit for ...

Introduction The Indian Contract Act, 1872 is a law enacted by the British in India that governs contracts and agreements. It was drafted to protect both parties from unfair terms they may not have known about when agreeing, as well as to provide guidelines for when one party breaches the contract. This act is applicable entire ...