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INTERPRETATION OF PROVISO

Central Excise - By: - Mr. M. GOVINDARAJAN - Dated:- 26-8-2015 - A proviso is added to a principal clause primarily with the object of taking out of the scope of their principal clause what is included in it and what the Legislature desires to be excluded. The proper function of the proviso is to qualify something enacted in the substantive clause, which but for the proviso would be within that clause unless the context, setting and purpose of the provision warrants a different construction. It .....

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ting power. If after a careful examination of the proviso, the provision to which it is attached, and the act as a whole, the court comes to the conclusion that the legislature intended to create a liability, it is the duty of the court to give effect to the intention even though it is embodied in a proviso. A proviso is subsidiary to the main section and it must be construed in the light of the section itself. The object of the proviso, as it has so often been stated, is to carve out from the m .....

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self. The court observed that so far as a general principal of construction of a proviso is concerned, it has been broadly stated that the function of a proviso is to limit the main part of the section and carve out something which but for the proviso would have been within the operative part. But it was further observed that the proviso in that particular case was really not a proviso in the accepted sense but an independent legislative provision by which a remedy which was prohibited by the ma .....

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is clear, its effect cannot be cut down by the proviso. But where it is not clear, the proviso, which cannot be presumed to be a surplus age, can properly be looked into to ascertain the meaning and scope of the main provision. Justice G.P. Singh, in Principles of Statutory Interpretation, 8th Edition, 2001 indicated that since the natural presumption is that but for the proviso, the enacting part of the section would have included the subject matter of the proviso, the enacting part should be .....

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emicals Co. Limited V. Union of India - 2002 (2) TMI 136 - GUJARAT HIGH COURT the High Court held that the normal functions of a proviso is to except something out of the enactment or to qualify something enacted therein which, but for the proviso, would be within the purview of the enactment. To this real nature of proviso is also another principle of interpretation that the proper function of a proviso is that it qualified the generality of the main enactment by providing an exception. Ordinar .....

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