PRINCIPLE OF CONSTITUTIONAL

INTERPRETATION
UNIT 19
• The constitution is the supreme and fundamental law of our country. Since it
is written in the form of a statute, the general principles of statutory
interpretation are applicable to the interpretation of the constitution as well.
As is the case with any other statute, the court tries to find out the intention
of the framers of the constitution from the words used by them.
• in the case of State of Bihar vs Kameshwar Singh AIR 1952, SC used one of
the standard principles of interpretation that where more than one
reasonable interpretation of a constitutional provision are possible, that
which would ensure the smooth and harmonious working of the constitution
shall be accepted rather than the one that would lead to absurdity or give
rise to practical inconvenience, or make well existing provisions of existing
law nugatory while interpreting the constitution.
• It is important to note that the constitution itself
endorses the general principles of interpretation
through Article 367(1), which states that unless the
context otherwise requires, the General Clauses Act,
1897 shall apply for the interpretation of this
constitution as it applies for the interpretation of
an act of the legislature.
• Courts have ruled in cases such as Jugmendar Das vs
State 1951, that not only the general definitions
given in the General Clauses Act but also the
general rules of construction given therein are
applicable to the constitution
• Doctrine of Harmonious Construction
• This doctrine was brought about to bring harmony between the different
lists mentioned in the Schedule 7 of the Constitution of India. Different
subjects are mentioned in different lists in this schedule.
• However, there can be a situation where an entry of one list overlaps with
that of another list. This is the time when this doctrine comes into the
picture.
• It was said that the words of the entries should be given wide amplitude
and the courts shall bring harmony between the different entries and
lists.( Tika Ramji vs the State of UP.)
• Doctrine of Eclipse
• The doctrine states that if any law becomes contradictory to the fundamental rights, then
it does not permanently die but becomes inactive.
• As soon as that fundamental right is omitted from the Constitution, the inactive law
becomes revived.
• When a court strikes a part of the law, it becomes unenforceable. Hence, an ‘eclipse’ is said
to be cast on it. The law just becomes invalid but continues to exist.
• The eclipse is removed when another (probably a higher level court) makes the law valid
again or an amendment is brought to it by way of legislation.
• Supreme Court first applied this doctrine in the case of Bhikaji vs State of Madhya
Pradesh where it applied to pre-constitutional law. The extension to the post-
constitutional law was stated in the case of Dulare Lodh vs ADJ Kanpur.
DOCTRINE OF SEVERABILITY
• Article 13 of the Constitution of India describes the Doctrine of
Severability as a saviour in the fight against infringement of fundamental
rights. It states the extent to which any part is inconsistent which shall be
termed as invalid.
• If a particular part of the legislation goes beyond the fundamental rights of
the Constitution, the actual part of the legislation is declared invalid if the
legislation / unconstitutional part of the legislation is separable.
• However, if the unconstitutional part of the law is inseparable, the entire
legislation is declared invalid.
• The State will not make any law which takes away/abbreviates the
rights gave in Part III of the Constitution ie. Major Rights. Any law
made in contradiction of the arrangements of the Constitution will be
void and invalid. The invalid part will be separated and announced
invalid in the event that it is extremely severable.
• That is, if the part which isn't disjoined can genuinely exist without the
separated part.
• Sometimes the substantial and invalid parts of the Act are so stirred
up that they can't be isolated from one another. In such cases, the
whole Act will be invalid. (F N BALSARA V STATE OF BOMBAY)
 DOCTRINE OF PITH AND SUBSTANCE

• Pith means ‘true nature’ and Substance means ‘the most important or essential part of something’.

• The doctrine was first acknowledged in the Canadian Constitution and In India, it came to be adopted in the
pre-independence period, under the Government of India Act, 1935.

• The Doctrine of Pith and Substance is usually applied where the question arises of determining whether a
particular law relates to a particular subject (mentioned in Seventh Schedule), the court looks to the
substance of the matter.

• Apart from its applicability in cases related to the competency of the legislature (Article 246), the Doctrine
of Pith and Substance is also applied in cases related to repugnancy in laws made by Parliament and laws
made by the State Legislatures (Article 254).

• The doctrine is employed in such cases to resolve the inconsistency between laws made by the Centre and
the State Legislature.
• Doctrine of Incidental or Ancillary Powers

• It has developed as an addition to the Doctrine of Pith and Substance.

• This doctrine is invoked when there is a need to aid the principal legislation in question.
• The Doctrine of Pith and Substance deals only with subjects but the Doctrine of Incidental or Ancillary
Powers deals with the power to legislate on such subjects and the matters connected thereto.

• Article 4 talks about power to make consequential changes in the law on matters supplemental and
incidental to the law providing for altering the names of states under Article 2 and 3.
• Article 169 talks about the power given to the parliament on abolition or creation of Legislative Councils in
States “as may be necessary to give effect to the provisions of the law and may also contain such
supplemental, incidental and consequential provisions as Parliament may deem necessary.”
• The SC in the State of Rajasthan v. G Chawla (1958) stated: “The power to legislate on a topic of legislation
carries with it the power to legislate on an ancillary matter which can be said to be reasonably included in
the power given.”
• Doctrine of Colourable Legislation
• The doctrine of Colourable Legislation is based on the maxim ‘what
cannot be done directly, cannot be done indirectly’. It restricts
legislatures from indirectly doing something which, due to want of
jurisdiction, they can not do directly. This encroachment may be
direct or indirect. In the case of the latter, the expression
‘colourable legislation’ is applied. In other words, colourable
legislation is a ‘fraud on the constitution’.
• The court employs the doctrine of Pith and Substance to determine
if the legislature is competent to enact the disputed statute. The
extent of encroachment is a relevant factor while determining if
the enactment is colourable legislation
• Doctrine of Territorial Nexus
• Under the Indian conception of federalism, a state law that has operation outside the given state is invalid.
The doctrine of territorial nexus is invoked to find out if the law in question has an operation beyond its
jurisdiction. This doctrine stipulates that:
1. Territory: The object to which a particular law applies does not have to be located within the strict territory
of the state. Instead, it needs to have a sufficient territorial connection to the enacting state.
2. Subject: There needs to be a territorial nexus between the state enacting the law and the law’s subject
matter. The connection must be real and not illusory.
• State of Bombay v. RMDC, 1957
• In the given case, a lottery was conducted via a newspaper. This newspaper had wide circulation within the
State of Bombay, but quite a bit outside the state too. The Bombay Government levied a lump sum tax on
lotteries. The tax extended to the circulation and distribution of newspapers that were published outside
the state. This tax was challenged in court. The Apex Court reasoned that even though newspapers were
published and had wide circulation outside the state, collectors of the entry fees for the competition were
within Bombay. Thus, there was sufficient territorial nexus and the tax was held to be valid.
• Article 4 talks about power to make consequential changes in the law on
matters supplemental and incidental to the law providing for altering the
names of states under Article 2 and 3.
INTERPRETATION WITH REFERENCE TO SUBJECT MATTER

TAXING STATUTES
PENAL STATUTES
REMEDIAL STATUTES/BENEFICIAL STATUTES
UNIT 18
TAXING STATUTE
• A taxing statute should be strictly construed even if the literal interpretation results
in hardship or inconvenience, common sense approach equity, logic and morality
have no role to play. CIT vs. Calcutta Knitwears (2014) 362 ITR 673 (SC).

• The two well-settled principles of interpretation, as applicable in taxing statute

(1) There is no equity in tax, and the principle of strict or literal construction applies
in interpreting tax statutes. Hence, on the plain language of the statute, if the
assesses is entitled to two benefits, he has to be granted both these benefits;

(2) If there are two reasonable interpretations of taxing statutes, the one that favors
the assesses has to be accepted
• Taxation statute is a fiscal statute which imposes the pecuniary burden on
the taxpayer. So such statutes are construed strictly. Plain, clear and
direct grammatical meaning is given.
• In a Taxation statute, if a word has a clear meaning, then in that case,
the court is bound to follow the clear meaning even if such meaning
results in absurd results. It is in legislature’s domain to rectify such
absurdity.
• In case of taxation statutes, Courts cannot extend the scope of
law by giving meanings to word which are unclear or uncertain.
• This is based on the reason that if legislature had thought of such
situation then it would have covered it by using appropriate description
and words under the principal act or taxation authority would have issued
some notification clarifying the same.
• The case of State of Uttar Pradesh v. Kores India Ltd. (AIR 1977 SC
132) , the issue was pertaining to inclusion of carbon paper in the
definition of word “paper”. It was held by the Hon’ble Supreme Court that
in common parlance word paper is one which is used for writing,
packaging and printing whereas carbon paper is used entirely for different
purpose.
• Moreover, manufacturing process of carbon paper is entirely different and
complicated from that of normal paper. So, Court held carbon paper will
not be included in normal paper so as to make it subject to taxation. It
was held that meaning of paper is quiet clear and there is no need to
interpret it so as to extend its meaning to include carbon paper.
• Thus, Courts are not required to extend the meaning to cover the
subjects which on the face cannot be included in common parlance. It is
only when specifically provided by statute then only it becomes subject to
tax.
• C.I.T. v B. M. Kharwar 1965
The assessee transferred some machinery of a firm to a private limited company. He
sought to avoid the liability to be taxed on the excess realised over the written down
value of the machinery on the plea that the substance of the transaction was only a
step to readjust the business relation of the partners inter se. The Supreme Court
rejected this contention holding that while the taxing authorities were entitled to
determine the true legal relation resulting from a transaction to unravel the device
adopted by a party.
• Doctrine of Substantial Compliance
The doctrine of substantial compliance is a judicial invention, equitable in nature, designed to avoid
hardship in cases where a party does all that can reasonably expected of it, but failed or faulted in some
minor or inconsequent aspects which cannot be described as the "essence" or the "substance" of the
requirements. Like the concept of "reasonableness", the acceptance or otherwise of a plea of "substantial
compliance" depends upon the facts and circumstances of each case and the purpose and object to be
achieved and the context of the prerequisites which are essential to achieve the object and purpose of the
rule or the regulation.
• The doctrine of substantial compliance seeks to preserve the need to comply strictly with the conditions or
requirements that are important to invoke a tax or duty exemption and to forgive non-compliance for either
unimportant and tangential requirements or requirements that are so confusingly or incorrectly written that
an earnest effort at compliance should be accepted.
• The law is well settled that a person who claims exemption or concession has to establish that he is
entitled to that exemption or concession. A provision providing for an exemption, concession or
exception, as the case may be, has to be construed strictly with certain exceptions depending upon the
settings on which the provision has been placed in the Statute and the object and purpose to be
achieved.
• If exemption is available on complying with certain conditions, the conditions have to be complied
with.
• The mandatory requirements of those conditions must be obeyed or fulfilled exactly, though at times,
some latitude can be shown, if there is a failure to comply with some requirements which are directory
in nature, the non-compliance of which would not affect the essence or substance of the notification
granting exemption.
PENAL STATUTE
• General Principles of interpreting penal statutes:
1. To be strictly interpreted:
• The language of penal statutes cannot be enlarged beyond the ordinary meaning of its term
in order to carry into effect the general purpose for which the the statute was enacted.
The rule of strict construction does not involve any scope of flexibility or plasticity with it.
2. Mischief to be suppressed:
• Penal codes must be construed in such a manner which will suppress the mischief and
advance the object which the legislature had formed
3. Where there are two interpretation:
• If in any case there are 2 interpretations to a provision of a penal law the one which is
favorable to the accused should be preferred but with due regard to the context in which it
is mentioned.
4. Consideration of Public Policy:
• While interpreting any penal statute there must be due consideration to public policy.
5. Presumption against retrospective operation:
• A penal statute cannot be presumed to have retrospective effect, but if it is beneficial to the
accused whereby the punishment is reduced by legislation, then the accused can be
benefitted out of such a retrospective effect.
6. Harmonious Construction:
• The interpretation of any one of the provisions of a penal statute must always be in
accordance with the rest of the provisions of that statute. Therefore the rule of harmonious
construction must be applied to penal statutes
7. Mens Rea in statutory offenses:
• The mental element behind any offence must be considered while interpreting any penal
statute. Therefore the existence of a guilty intent is an essential ingredient of a crime at
common law.
• State of West Bengal v. S.K. Guha AIR 1982 SC 949.
• It is recognized rule of construction of the penal statutes that where the equivocal
word or ambiguous sentence leaves a reasonable doubt of its meaning which the
canons of interpretation fail to solve , the benefit of doubt should be given to the
subject and against the legislature which has failed to explain itself.
• Suman Sethi v. Ajay K. Churiwal AIR 2000 SC 828. While referring to the
Prevention of Corruption Act 1947, the court laid down that the Act was brought in to
purify public administration. When the legislature used comprehensive terminology to
achieve the said purpose, it would be appropriate not to limit the content by
construction when particularly the spirit of the statute is in accord with the words used
therein
 Remedial statutes Penal statutes

Remedial Statutes deal with the Penal Statutes deal with the
wrongs against an individual. wrongs against the State.
1)

They deal with those matters They deal with those

which affect the Individual only matters which affect the
2) whole community.

Remedial Statutes provides a remedy for Whereas Penal Statutes provides

infringement of private civil rights of an punishment for public wrong
3) individual.

Remedial Statutes deals with such Remedial Statutes deal with such
wrongful acts for which remedy wrongful acts, the commission of which
4) is civil action. attracts punitive (Penal) action.

The remedy for wrongful acts in the form Penalty such as imprisonment, fine,
of damages or compensation to the forfeiture etc.is imposed on the offender
5) aggrieved party but the wrongdoer is not
held liable for any penalty
REMEDIAL STATUTES
• Remedial statutes and statutes which have come to be enacted on demand of the permanent
public policy generally receive a liberal interpretation.
• On constructing a remedial statute the courts ought to give to it ‘the widest operation which
its language will permit. They have only to see that the particular case is within the mischief to
be remedied and falls within the language of the enactment.
• The labour and welfare legislations should be broadly and liberally construed and while
construing them due regard to the Directive Principles of State Policy (Part IV) and to any
international convention on the subject must be given by the courts.
• In MC Mehta v. State of Tamil Nadu the Child Labour (Prohibition and Regulation) Act,
1986 was construed. The Court, having regard to the Directive Principles in Arts
39(e), 39(f), 4(i), 45 and 47 of the Constitution, the fundamental rights in Art 24, the
International convention on the right of the child, not only directed a survey of child
labour and its prohibition but also directed payment of Rs. 25,000 as contribution by
the employer to the Child Labour-Rehabilitation-cum-Welfare Fund or alternative
employment to parent/guardian of the child to ameliorate poverty and lack of funds
for welfare of the child which is the main cause of child labour.
• In case of a social benefit oriented legislation like the Consumer Protection Act 1986
the provisions of the consumer to achieve the purpose of the enactment but without
doing violence to the language.
• If a section of a remedial statute is capable of two constructions, that construction
should be preferred which furthers the policy of the Act and is more beneficial to
those in whose interest the Act may have been passed.
• Ithas been held that a law enacted essentially to benefit a class of persons
considered to be oppressed
• In Noor Saba Khatoon v. Mohd Qasim, it was held that effect of a beneficial legislation is not
construed to be defeated by a subsequent legislation except through a clear provision.
Therefore, the rights of the minor children, irrespective of their religion, to get maintenance
from their parents as provided in § 125 of the Criminal Procedure Code 1973 was construed
not to have been taken away in respect of Muslims by the Muslim Women (Protection of
Rights on Divorce) Act 1986. It has been held that the right of children to claim maintenance
under § 125 Cr PC is independent of the right of divorced mother to claim maintenance for
the infant children and the former is not affected by the Muslim Women Act 1986.
• Sadhoo v. Haji Lal Mohd Biri Works
In this case the Supreme Court interpreted § 31(2) (a) of the Beedi and Cigar Workers
(Conditions of Employment) Act 1966.
• This § 31(2) (a) provides that the employees discharged, dismissed or retrenched may
appeal to the prescribed authority.
• It was held that by the liberal construction of the section there need to be no written
order of termination to enable the employee to appeal and that an employee who was
terminated by stopping him to enter the place of work could appeal to the prescribed
authority.
GENNERAL CLAUSES ACT, 1897
UNIT 21
• The General Clauses Act of 1897 establishes the fundamental foundation for
interpreting the legislation. The act is also known as the Interpretation Act. It
provides a standard set of legal terminology, techniques, and expressions
that serve to avoid repetition and a standard set of concepts used in
legislation. It defines things more clearly by providing standards for
interpretation and expression.
• The purpose of the legislation is to ensure uniformity of speech by defining a
set of commonly used terminology. So, one of the statutory aids to
interpretation is the General Clauses Act making the statutory language
more concise.
• The Act covers all fields of law and contains provisions relating to the interpretation
of the General Clauses Act and other Indian legislation. The Act’s definition applies
only when the context requires it.
• The General Clauses Act contains “definitions” of various terms and some general
interpretation guidelines.
• The general definitions will apply to all Central Acts and legislations where no
definition is provided except its subject or context is objectionable.
• When there is a disagreement between pre-constitutional and post-constitutional
laws and no clear definition in the individual enactments, the General Clauses Act
seems very useful. To minimise ambiguity, the Act provides a clear suggestion for
contradictory sections and distinguishes the acts according to their commencement
and enforcement dates.
• The General Clauses Act was designed to make legislative laws more concise and
to eliminate the duplication of the same words across the same piece of law.
Wherever possible, the purpose of an act is to avoid redundant language in a
statute.
OBJECTIVES

• To make Central Acts’ language more concise;

• To ensure uniformity of phrasing in Central Acts by providing
definitions for a set of commonly used terms;
• To express some useful rules for the construction and interpretation of
the central acts explicitly.
• To prevent errors and omissions by incorporating some common form
clauses into each act that would otherwise get included in each
Central Act
• The Supreme Court outlined the Act’s objective in the matter of Chief
Inspector of Mines v. Karam Chand Thapar. The court stated that
the General Clauses Act aims to consolidate many provisions about
word interpretation and legal principles that would ordinarily have to
be defined separately in various Acts and legislations into a single
statute. Legislation’s goal is to eliminate superfluous wording from
statutes whenever possible.
• The Act specifies how general Acts and other legislation with an all-
India scope should get construed. Its significance is clear in light of
the many legislations to which it applies.
• Section 3 of the Act is the main section containing definitions that
apply to the act itself and all the central acts and legislation post-1897.
• The General Clauses Act does not apply when the acts contain
separate and specific definitions of their own or when the subject or
context of the term is objectionable.
• Section 3 defines 67 terms and phrases usually used in legislation
and intends to act as a dictionary for the terms and phrases. Some of
the essential terms and phrases include:
1. Section 3(2) “Act”: When rendering a crime or a civil wrong, the term “act” relates to a series of
actions and expressions pertaining to acts done and to whether legal or illegal omissions. The term
‘act’ encompasses both legal and unlawful omissions
2. Section 3(3) “Affidavit”: Affidavits shall contain affirmation and declaration in the context of those
permitted by law to affirm or declare rather than swear.
3. The definition provided above is broad in scope. Affidavits must include affirmations and declarations,
according to the law. The affidavit is not defined in this definition.
4. However, in common usage, we may grasp this phrase. An affidavit is a written document verified by
oath or affirmation and intended to be used as evidence in court or before any authority.
5.Section 3(7) “Central Act”: A ‘Central Act’ is a piece of legislation passed by Parliament that includes:
1. A statute of the Dominion Legislature or the Indian Legislature enacted before the Constitution’s
inception, and
2. An Act passed by the Governor-General in Parliament or his or her legislative capacity before the
act’s commencement
1.Section3(13) “Commencement”: When referring to the Acts or legislation, the term
“commencement” refers to the date on which the Law or legislation becomes effective.
2.The procedure by which legislation, rules, treaties, and other regulatory frameworks gain legal
authority and become effective is referred to as commencement. A law cannot be considered in
effect unless put into effect through legislative action or through the application of authority by an
authorised representative to do so.
3.Section 3(18) “Document”: Any matter written, conveyed, or characterised on any material by way
of letters, figures, or symbols, or even by more than either of those means to record that matter, will
be referred to as a “document.”
4.Section 3(22) “Good Faith”: Under the General Clauses Act, the subject of good faith is a factual
one and is to be determined based on the specific facts of each instance. As a result, anything
handled with proper care and attention that isn’t malicious is deemed to be undertaken in good
faith.
5.Section 3(23) “Government”: The term ‘government’ or ‘the government’ refers to state and central
governments. As a result, whenever the term “government” is mentioned, it refers to central and
state governments.
1.Section 3(27) “Imprisonment”: ‘Imprisonment’ means any type of detention as
specified in the Indian Penal Code, 1860.
2.According to section 53 of the IPC, offenders are subject to one of two types of
imprisonment: harsh (i.e., with hard labour) or simple (i.e., with no hard labour). As a
result, when an Act specifies that an act is punishable by sentence, the Court may,
at its authority, make the imprisonment strict or light.
3.Section 3(29) “Indian Law”: ‘Indian law’ means:
1. Any Act, ordinance, legislation, rule, order, by-law, or another instrument having legal force in
any province of India or part thereof before the beginning of the Constitution
2. Any law that has the legal force in any Part A or Part C State or part thereof after the
commencement of the Constitution but does not involve any Act of British parliament or any
Order in Council, rule, or other component made under such Act.
4.Section 3(65) ” Writing”: The term “writing” includes printing, lithography,
photography, and other ways of displaying or reproducing words in visible forms
• (Section 5)
• If a Central Act does not specify a date for its implementation, it will
get executed when:
• It receives the Governor General’s assent in the case of the Central
Act.
• It is enacted before the beginning of the Constitution of India and/or
• It is provided with the President’s approval in the case of a
Parliamentary act.
• If a precise implementation date is specified in the Gazette, the Act
will take effect on that date.
• Effect of Repeal (Section 6)
• Unless some other reason exists, any central legislation or legislation enacted after the
commencing of the General Clauses Act shall not repeal any Act which is enacted or is yet
to be enacted. The repeal shall not:
• Impact the prior operation of any repealed enactment or anything done or experienced
under it.
• Affect any right, privilege, duty, or responsibility obtained, accrued, or incurred due to any
repealed legislation.
• Affect any penalty, forfeiture, or punishment imposed in connection with any crime
committed in violation of any repealed legislation
• Affect any investigation, litigation, or remedy relating to such claims, privilege, debt, or
obligation, or any investigation, litigation, or remedy that may be started, continued, or
insisted upon.
• Repeal of an act that modifies the language of an act or legislation
(Section 6A)
• If any Central Act or legislation enacted after the enactment of the General
Clauses Act attempts to repeal any legislation by which the content of any
Central Act or Legislation was revised by the:
• explicit omission,
• insertion, or
• replacement of any matter,
• The repeal shall not prejudice the continuation of any such revision made by
the legislation which is repealed and in effect at the time of such repeal
unless a different purpose appears.
• Reinstatement of abolished statutes (Section 7)
• To recover, either entirely or partly, any legislation wholly or partially abolished, it shall be
essential to specify that purpose in any Central Act or legislation adopted after the
beginning of the General Clauses Act.
• This clause also applies to all Central Acts enacted after January 3, 1968, and any
legislation enacted on or after January 14, 1887.
• Construction of repealed enactment references (Section 8)
• If any provision of this enactment is repealed or re-enacted with or without any
modification, then the previous provision before re-enactment should be considered as a
reference to the provision re-enacted unless a different intention appears from the newly
enacted provision.
• Time Computation
• If any law or proceeding is instructed or permitted to be completed or taken in any
court or office on a specific day or within a period prescribed by any legislation or
legislation, and the Court or office is shut on that day or on the last day of the period
prescribed, the act or proceeding shall be regarded as complete or taken in due
period if it is done or taken the next day the Court or office is open.
• Distance measurement
• Unless a contrary intention shows, any distance calculated for the objectives of any
Central Act or Legislation issued after the commencing of this Act shall be calculated
in a horizontal line in a flat direction.