Finance Act, 1994, Section 76, 77, 78, Rajasthan Agricultural Produce Market Act, 1961, Section 9 -- Service tax - Imposition of penalty - Challenge - Whether Market Committee constituted under Act of 1961 were liable to pay service tax on rent collected by them from traders under the Renting of immovable property - Collection of the rent was not a statutory activity as it..........
Statute -- Hardship or inconvenience to either party cannot alter or change meaning of language mentioned in the Act by legislature...........
Statute -- Interpretation - In case of ambiguity in language of beneficial legislation, Courts must resolve quandary in beneficiary's favour but without rewriting and/or violating enactment...........
Statute -- Interpretation - Court cannot enlarge scope of legislation or intention when language of provision is plain, clear and unambiguous - Court cannot add or subtract words of statue or read something into it which is not there - Court cannot re-write or recast legislation - Real intention of law givers must be gathered from language used in statute...........
Interpretation of statute -- Court cannot enlarge scope of legislation or intention when the language of provision is plain, clear and unambiguous - It cannot add or subtract words of statute or read something into it which is not there - It cannot rewrite or recast legislation - Real intention of law givers must be gathered from language used in statute...........
Statute -- Interpretation Substantive law operate prospectively unless retrospective operation is clearly made out in language of statute - Only procedural or declaratory law operates retrospectively as there is no vested right in procedure...........
Haryana Urban (Control of Rent and Eviction) Act, 1973, Section 13 -- Eviction - Bona fide need - Pleading as to - Held, landlord is not occupying any other premises in urban area concerned have to be pleaded and proved - However, pleading in this regard is to be read as a whole and there is no specific expression or phrase which is required to be pleaded in this regard -..........
Interpretation of Statutes -- Held, it is well settled principle of interpretation of statute that the words of an enactment are to be given their ordinary, popular and natural meaning, if such meaning is clear and unambiguous - The effect should be given to a provision of a statute in the same manner whatever may be the consequences - The basis of this principle is that..........
Interpretation of Statutes -- Taxing statute - Held, merely because department has some apprehension of possibility of double benefit to assessee, this would not by itself be a sufficient ground for accepting its interpretation - Furthermore, provisions of a section have to be interpreted on their plain language and could not be interpreted on basis of apprehension of..........
Negotiable Instruments Act, 1881, Section 138, 141 -- Dishonour of cheque - Offence by company - Liability of officers - Held, every person who was i, charge of and was responsible to company for conduct of business of company, as well as company, is responsible for offence - A heavy burden is on the shoulder of such person to show that offence has been committed without..........
