1988 (2) TMI 61 - SC - Service Tax

Statement of Objects and Reasons, accompanying when introduced in the Parliament cannot be used to determine the true meaning and effect of the substantive provisions of the statute - The objects and reasons of the Act should be taken into consideration in interpreting the provisions of the statute in case of doubt. - Words and Phrases - "Pertaining to", "in relation to" - The expressions "pertaining to", "in relation to" and arising out of, used in the deeming provision, are used in the expansive sense - Words and Phrases - "in relation to" - The expression "in relation to" (so also "pertaining to"), is a very broad expression which pre-supposes another subject matter. -Words and Phrases - "and all other rights and interests in or arising out of such property, as were immediately before the appointed day, in the ownership, possession, power or control of the company in relation to the said undertakings" - The words in the statute must, prima facie, be given its ordinary meaning- Where the grammatical construction is clear and manifest and without doubt, that construction ought to prevail unless there are some strong and obvious reasons to the contrary - It must be emphasised that interpretation must be in consonance with the Directive Principles of State Policy in Article 39(b) and (c) of the Constitution.- Contemporanea expositio, is a well-settled principle or doctrine which applies only to the construction of ambiguous language in old statutes. - The Act must be so read that it further ensures such meaning and secures the ownership and control of the material resources to the community to subserve the common good to see that the operation of economic system does not result in injustice.