External aids to construction
External aids refer to aids which are external to the statue such as legislative history, dictionaries,
foreign decisions, reference to other statues. Let us examine some of them:Legislative history - Historical setting cannot be used as an aid if the words are plain and clear. If the wordings are ambiguous, one can look at the historical facts and circumstances that prevailed at the time when the law was passed for determining the object and purpose.
Reports of Commissions including Law Commission or Committees including Parliamentary
Committees preceding the introduction of a bill can also be referred to as evidence of
historical facts, surrounding circumstances or mischief intended to be remedied.
• Circulars - CBDT Circulars issued under section 119 of the Income-tax Act, 1961 are binding
on the tax officers and persons employed in the execution of the Income-tax Act 1961. They
express the views of CBDT on any issue. They are however not binding on the appellate
authorities, tribunal, courts or the taxpayer. Taxpayers can however take benefit of the
beneficial circulars.
• Speech - The speech made by the mover of the Bill can also be used to ascertain the
mischief sought to be remedied, the object and purpose of the legislation. However,
speeches made by the Members of the Parliament at the time of consideration of a Bill, are
not admissible as an aid.
• Explanatory Memorandum - Notes on clauses and memorandum explaining the provisions
of the Finance Bill can also aid in construction, in case of ambiguity.
• Dictionary meaning - the dictionary meaning of a word should not be looked at where the word has been statutorily defined or judicially interpreted. However, when there is no such
interpretation or definition the court may take aid of dictionaries to ascertain a meaning of the
word.
External aids refer to aids which are external to the statue such as legislative history, dictionaries,
foreign decisions, reference to other statues. Let us examine some of them:Legislative history - Historical setting cannot be used as an aid if the words are plain and clear. If the wordings are ambiguous, one can look at the historical facts and circumstances that prevailed at the time when the law was passed for determining the object and purpose.
Reports of Commissions including Law Commission or Committees including Parliamentary
Committees preceding the introduction of a bill can also be referred to as evidence of
historical facts, surrounding circumstances or mischief intended to be remedied.
• Circulars - CBDT Circulars issued under section 119 of the Income-tax Act, 1961 are binding
on the tax officers and persons employed in the execution of the Income-tax Act 1961. They
express the views of CBDT on any issue. They are however not binding on the appellate
authorities, tribunal, courts or the taxpayer. Taxpayers can however take benefit of the
beneficial circulars.
• Speech - The speech made by the mover of the Bill can also be used to ascertain the
mischief sought to be remedied, the object and purpose of the legislation. However,
speeches made by the Members of the Parliament at the time of consideration of a Bill, are
not admissible as an aid.
• Explanatory Memorandum - Notes on clauses and memorandum explaining the provisions
of the Finance Bill can also aid in construction, in case of ambiguity.
• Dictionary meaning - the dictionary meaning of a word should not be looked at where the word has been statutorily defined or judicially interpreted. However, when there is no such
interpretation or definition the court may take aid of dictionaries to ascertain a meaning of the
word.
No comments:
Post a Comment