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FEMA - Highlights / Catch Notes

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Interpretation of statute - The heading of a section of an ...

FEMA

September 20, 2022

Interpretation of statute - The heading of a section of an enactment may be used as an aid for interpretation of that section but does not control the meaning or import of the section where the language of the section is free from ambiguity. - The contention that delay in filing of the annual return under the FCR Act is not an offence, is rejected. - HC

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