Marginal notes
These notes applied to the section cannot be used for interpreting the section.
However, when words are ambiguous, marginal notes are relevant factor to be taken into consideration while interpreting the ambit of the section.[1]
As held in CIT Vs Ahmed Bhai Umar Bhai Company HJR 1950 SC (134,141) marginal notes applied to the section cannot be used for construing the section [2].
In Uttam Das Chela Sunder Das V SGPC AIR 1996 SC 2133 [3], it was observed that 'Marginal notes or captions undoubtedly, part and parcel of legislative exercise and the language employed therein provides the key to the legislative intent. The words employed are not mere surplusage'.
Marginal note is legislative and not editorial exercise [4]
It gives an indication as to what was exactly the mischief that was intended to be remembered and throws light on the intention of legislature. It is a relevant factor to be taken into consideration in construing the ambit of the section.
However with respect to Constitution, marginal notes appended to the Articles have been made use of in interpreting the articles.
Marginal notes can be used to understand the legislative intent, but cannot limit or restrict the clear word used in a section.
References:
[1] Shree Sajjan Mills Ltd. v. CIT, (1985) 156 ITR 585 (SC)
[2] CIT Vs Ahmed Bhai Umar Bhai Company HJR 1950 SC (134,141)
[3] Uttam Das Chela Sunder Das V SGPC AIR 1996 SC 2133
[4] C Bhagirath V delhi Admn AIR 1985 SC 1050
http://www.lawyersclubindia.com/articles/Interpretation-of-Statute-5430.asp#.Vp8jIpp97VQ
These notes applied to the section cannot be used for interpreting the section.
However, when words are ambiguous, marginal notes are relevant factor to be taken into consideration while interpreting the ambit of the section.[1]
As held in CIT Vs Ahmed Bhai Umar Bhai Company HJR 1950 SC (134,141) marginal notes applied to the section cannot be used for construing the section [2].
In Uttam Das Chela Sunder Das V SGPC AIR 1996 SC 2133 [3], it was observed that 'Marginal notes or captions undoubtedly, part and parcel of legislative exercise and the language employed therein provides the key to the legislative intent. The words employed are not mere surplusage'.
Marginal note is legislative and not editorial exercise [4]
It gives an indication as to what was exactly the mischief that was intended to be remembered and throws light on the intention of legislature. It is a relevant factor to be taken into consideration in construing the ambit of the section.
However with respect to Constitution, marginal notes appended to the Articles have been made use of in interpreting the articles.
Marginal notes can be used to understand the legislative intent, but cannot limit or restrict the clear word used in a section.
References:
[1] Shree Sajjan Mills Ltd. v. CIT, (1985) 156 ITR 585 (SC)
[2] CIT Vs Ahmed Bhai Umar Bhai Company HJR 1950 SC (134,141)
[3] Uttam Das Chela Sunder Das V SGPC AIR 1996 SC 2133
[4] C Bhagirath V delhi Admn AIR 1985 SC 1050
http://www.lawyersclubindia.com/articles/Interpretation-of-Statute-5430.asp#.Vp8jIpp97VQ
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