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1927 (12) TMI 12 - HIGH COURT OF ALLAHABADExtract: ....... there be admissible, in any statute, what is called an equitable construction, certainly such a construction is not admissible in a taxing statute, where you can simply adhere to the words of the Statute Partington v. Attorney-General 1869 4 H.L. 100. 16. For the above reasons I would concur-in answering the question propounded in the affirmative.
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