Aids to interpretation
An aid is a device that helps or assists courts in interpretation of statues. They can be broadly
classified as:
• Internal Aids
• External Aids
Internal aids to construction
Internal aids of construction refer to aids present within the statue itself, such as the long title, the
preamble, heading, marginal notes, punctuations, definition sections, provisos and explanations.
Let us now examine some of these:
• Explanations – Explanation is generally meant to explain or clarify the meaning of certain
words and expressions contained in the main provision. Explanation appended to a section is
an integral part of the section. It does not have independent existence apart from the section.
In exceptional cases an explanation may widen the scope of the main section by introducing
a legal fiction.
Provisos – Generally the function of a proviso is to carve out an exception or to qualify a
provision. A proviso cannot control the enactment. A proviso is not applicable unless the
main provision is applicable to the facts of the case. It must be construed harmoniously with
the main provision.
For example:
For example:
Section 43B provides deduction of certain specified sums for computing of income under the
profit and gains from business or profession on actual payment basis. It begins with the
phrase “notwithstanding anything contrary in any other provision of this Act”. Thus, it
overrides the other provisions of the Act and provides deduction of payments or expenditures
specified therein only on the basis of actual payment.
• Marginal notes and headings - Headings may be prefixed to a section or a group of
sections. Marginal notes are the notes which are inserted at the side of the sections in a
statute and express the effect of the sections stated. Headings and marginal notes cannot
control the plain words of the provisions. Only in the case of ambiguity they may be referred
to throw light on intention of legislature.
• Definition clauses and undefined words –The object of a definition clause is to avoid the necessity of frequent repetitions in describing the subject matter in the statute. When the
statute defines a particular word, the same should be used, unless the context otherwise
requires. A word occurring more than once in a statute should be generally given the same meaning, unless the context requires otherwise. Words not specifically defined must be taken in their legal sense, dictionary meaning, commercial or common meaning. Definition from any
other statute cannot be borrowed and used ignoring the definition contained in the statute
itself.
In the Income-tax Act, definitions contained in section 2 are for the purposes of the Income-
tax Act. However, definitions contained in a particular Chapter of the Income-tax Act, 1961
are generally relevant only in the context of the provisions relating to that Chapter, unless
reference to such definition(s) has been made in any other provision(s)/Chapter of the Act.
An aid is a device that helps or assists courts in interpretation of statues. They can be broadly
classified as:
• Internal Aids
• External Aids
Internal aids to construction
Internal aids of construction refer to aids present within the statue itself, such as the long title, the
preamble, heading, marginal notes, punctuations, definition sections, provisos and explanations.
Let us now examine some of these:
• Explanations – Explanation is generally meant to explain or clarify the meaning of certain
words and expressions contained in the main provision. Explanation appended to a section is
an integral part of the section. It does not have independent existence apart from the section.
In exceptional cases an explanation may widen the scope of the main section by introducing
a legal fiction.
Provisos – Generally the function of a proviso is to carve out an exception or to qualify a
provision. A proviso cannot control the enactment. A proviso is not applicable unless the
main provision is applicable to the facts of the case. It must be construed harmoniously with
the main provision.
For example:
- Sections 80GGB and 80GGC provides for deduction from gross total income in respect of contributions made by companies and other persons, respectively, to political parties or an electoral trust.
- The proviso to sections 80GGB and 80GGC provide that no deduction shall be allowed under those sections in respect of any sum contributed by cash to political parties or an electoral trust. Thus, the proviso to these sections spell out the circumstance when deduction would not be available there under in respect of contributions made.
- The Explanation below section 80GGC provides that for the purposes of sections 80GGB and 80GGC, “political party” means a political party registered under section 29A of the Representation of the People Act, 1951. Thus, the Explanation clarifies that the political party has to be a registered political party
- Non-obstante clause – is a clause which begins with the phrase “notwithstanding anything contained in any other provision of the Act” or “notwithstanding anything contained in a particular provision(s) of the Act”. Use of this phrase shows that the intent of lawmakers is to give it an overriding effect, in case of a conflict, over the other provisions of the statute mentioned in the provision.
For example:
Section 43B provides deduction of certain specified sums for computing of income under the
profit and gains from business or profession on actual payment basis. It begins with the
phrase “notwithstanding anything contrary in any other provision of this Act”. Thus, it
overrides the other provisions of the Act and provides deduction of payments or expenditures
specified therein only on the basis of actual payment.
• Marginal notes and headings - Headings may be prefixed to a section or a group of
sections. Marginal notes are the notes which are inserted at the side of the sections in a
statute and express the effect of the sections stated. Headings and marginal notes cannot
control the plain words of the provisions. Only in the case of ambiguity they may be referred
to throw light on intention of legislature.
• Definition clauses and undefined words –The object of a definition clause is to avoid the necessity of frequent repetitions in describing the subject matter in the statute. When the
statute defines a particular word, the same should be used, unless the context otherwise
requires. A word occurring more than once in a statute should be generally given the same meaning, unless the context requires otherwise. Words not specifically defined must be taken in their legal sense, dictionary meaning, commercial or common meaning. Definition from any
other statute cannot be borrowed and used ignoring the definition contained in the statute
itself.
In the Income-tax Act, definitions contained in section 2 are for the purposes of the Income-
tax Act. However, definitions contained in a particular Chapter of the Income-tax Act, 1961
are generally relevant only in the context of the provisions relating to that Chapter, unless
reference to such definition(s) has been made in any other provision(s)/Chapter of the Act.
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