TMI Blog2008 (10) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... o.1-Municipal Corporation, Ratlam has no jurisdiction or right to claim the property tax from the petitioner for the building and the superstructure constructed in the Market Yard within the area of Municipal Corporation, Ratlam. (2) That the amount of ₹ 70,000/- which has been deposited by the petitioner with respondent No.1 pursuant to the notice and auction proceedings initiated against the petitioner should be directed to be refunded to the petitioner. Interest on the said amount is also being claimed. 2. With reference to Section 9(3) of the Adhiniyam it was submitted that exemption had been provided on the property on which no property tax could be levied even if the same falls within the area of Municipal Corporation, Municipal Council, Notified Area, Gram Panchayat or a Special Area Development Authority. Learned Single Judge accepted the first prayer, but permitted the respondent-writ petitioner to avail such remedy as is available by filing a civil suit in respect of second prayer. 3. Review petition was filed by the present appellant which was dismissed. A Letters Patent Appeal was also filed, which was dismissed on the ground that the same was not mainta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... function of a proviso is to except and to deal with a case which would otherwise fall within the general language of the main enactment and its effect is confined to that case. It is a qualification of the preceding enactment which is expressed in terms too general to be quite accurate. As a general rule, a proviso is added to an enactment to qualify or create an exception to what is in the enactment and ordinarily, a proviso is not interpreted as stating a general rule. If the language of the enacting part of the statute does not contain the provisions which are said to occur in it you cannot derive these provisions by implication from a proviso. Said Lord Watson in West Derby Union v. Metropolitan Life Assurance Co. (1897 AC 647) (HL). Normally, a proviso does not travel beyond the provision to which it is a proviso. It carves out an exception to the main provision to which it has been enacted as a proviso and to no other. (See A.N. Sehgal and Ors. v. Raje Ram Sheoram and Ors. (AIR 1991 SC 1406), Tribhovandas Haribhai Tamboli v. Gujarat Revenue Tribunal and Ors. (AIR 1991 SC 1538) and Kerala State Housing Board and Ors. v. Ramapriya Hotels (P)Ltd. and Ors. (1994 (5) SCC 672). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, and by construction make up deficiencies which are left there. (See The State of Gujarat and Ors. v. Dilipbhai Nathjibhai Patel and Anr. (JT 1998 (2) SC 253)). It is contrary to all rules of construction to read words into an Act unless it is absolutely necessary to do so. (See Stock v. Frank Jones (Tiptan) Ltd. (1978 1 All ER 948 (HL). Rules of interpretation do not permit Courts to do so, unless the provision as it stands is meaningless or of doubtful meaning. Courts are not entitled to read words into an Act of Parliament unless clear reason for it is to be found within the four corners of the Act itself. (Per Lord Loreburn L.C. in Vickers Sons and Maxim Ltd. v. Evans (1910) AC 445 (HL), quoted in Jamma Masjid, Mercara v. Kodimaniandra Deviah and Ors.(AIR 1962 SC 847). 17. The question is not what may be supposed and has been intended but what has been said. Statutes should be construed not as theorems of Euclid . Judge Learned Hand said, but words must be construed with some imagination of the purposes which lie behind them . (See Lenigh Valley Coal Co. v. Yensavage 218 FR 547). The view was re-iterated in Union of India and Ors. v. Filip Tiago De Gama of Vedem Vasco De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21. It is then true that, when the words of a law extend not to an inconvenience rarely happening, but due to those which often happen, it is good reason not to strain the words further than they reach, by saying it is casus omissus, and that the law intended quae frequentius accidunt. But, on the other hand, it is no reason, when the words of a law do enough extend to an inconvenience seldom happening, that they should not extend to it as well as if it happened more frequently, because it happens but seldom (See Fenton v. Hampton 11 Moore, P.C. 345). A casus omissus ought not to be created by interpretation, save in some case of strong necessity. Where, however, a casus omissus does really occur, either through the inadvertence of the legislature, or on the principle quod semel aut bis existit proetereunt legislators, the rule is that the particular case, thus left unprovided for, must be disposed of according to the law as it existed before such statute - Casus omissus et oblivioni datus dispositioni communis juris relinquitur; a casus omissus, observed Buller, J. in Jones v. Smart (1 T.R. 52), can in no case be supplied by a court of law, for that would be to make laws. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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