TMI BlogRULE OF ‘mutatis mutandis’X X X X Extracts X X X X X X X X Extracts X X X X ..... RULE OF ‘mutatis mutandis’ - By: - Mr. M. GOVINDARAJAN - Other Topics - Dated:- 20-4-2016 - - The expression mutatis mutandis is Latin origin to be pronounced as myoo-tay-tis myoo-tan-dis, has the meaning all necessary changes have been made; with necessary changes mutatis mutandis to all later ones . Earl Jowitt s The Dictionary of English Law (1959) defines mutatis mutandis as with necessary changes in points of detail, meaning the matters or things are generally the same, but to be altered when necessary, as to names, offices and the like one. This is a phrase of frequent practical occurrence, meaning that matters or things are generally the same, but to be altered when necessary, as to names etc., In Ashok Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Centre V. State of Orissa 1983 (2) TMI 243 - SUPREME COURT OF INDIA the Supreme Court observed that Section 3(2) of the Act which makes the provisions of the principal act mutatis mutandis applicable to the levy of additional tax is a part of the charging provision of the Act and it does not say that only those provisions of the principal Act which relate to assessment and collection of tax will be applicable to the proceedings under the Act. Extension of an earlier Act mutatis mutandis to a later Act brings in the idea of adaptation, but so far only as it is necessary for the purpose, making a change without altering the essential nature of the thing changed, subject of course to express provisions made in the later Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 3(2) of the Act shows that the State Legislature intended not to depart substantially from the principal Act except with regard to matters in respect of which expression had been made in the Act. The Supreme Court held that the assumption made by the High Court that the Act was an independent Act having nothing to do with the principal Act is not correct. The Act only levied some extra sales tax in addition to what had been levied by the principal Act. The nature of the taxes levied under the Act and the principal Act was the same and the legislature expressly made the provisions of the principal act mutatis mutandis applicable to the levy under the Act. The additional sales tax was in the nature of a surcharge over and above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , what was due and payable by an assessee under the principal Act. The Act, though it had a long title, a short title and other usual features of every statute, could not be considered as an independent statute. It has to be read together with the principal Act to be effective. In the circumstances the conclusion reached by the High Court that the two Acts were independent of each other was wrong. The Supreme Court was of the view that it is necessary to read and to construe the two Acts together as if the two acts are one and while doing so to give effect to the provisions of the Act which is a later one in preference to the provisions of the principal Act wherever the Act has manifested an intention to modify the principal Act. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Janba V. Gopikabai 2000 (4) TMI 821 - SUPREME COURT the question involved in this appeal is with regard to the interpretation of Section 50(1) of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958 which inter alia provides that where tenancy is created after 01.04.1963, every tenant holding land under such tenancy and cultivating is personally entitled to purchase during one year from the commencement of the tenancy so much of such land as he may be entitled to purchase under Section 41 and the provisions of Sections 41 to 44 shall mutatis mutandis apply to such purchase. For this purpose, as provided under Section 43 he is required to make an offer to the landlord stating the price at which he is ready to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase the land and such price shall not exceed 12 times the rent payable by him. It is the contention of the appellant tenant that as the respondent landladies were widows, his right to purchase the land is postponed under Section 41(2) of the Tenancy Act till their disability ceases. As against this, the High Court of Bombay by impugned judgment held that Section 41(2) would not be applicable in case of purchase specified under Section 50. The Supreme Court analyzed the provisions of the Tenancy Act. Section 41 provides that notwithstanding anything to the contrary in any law, usage or contract but subject to the provisions of Sections 42 to 44 (both inclusive) a tenant other than an occupancy tenant shall, in the case of land h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eld by him as a tenant, be entitled to purchase from the landlord the land held by him as a tenant and cultivated by him personally. When the landlord is of a minor, a widow, a person subject to any physical or mental disability, such tenant shall be entitled to purchase the landlord s interest under this section after the expiry of two years from the date of which the landlord attains majority or ceases of the disability. Section 50 provides for the rights of tenants holding land under tenancy restored or created after specified date to purchase land. The said section provides that where a tenancy is restored under Section 7, 10, 21, 52 or 128A or is created by a landlord in any area after the date specified, every tenant holding lan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under such tenancy and cultivating it personally shall be entitled to purchase within one year from the commencement or as the case may be, the restoration of the tenancy so much of such land as he may be entitled to purchase under Section 41 and the provisions of Sections 41 to 44 (both inclusive ) shall mutatis mutandis apply to such purchase. The Supreme Court did not accept the contentions of the appellant that Section 50 specifically provides that Sections 41 to 44 would mutatis mutandis apply, and there Section 41(2) would automatically apply and the right of tenant to purchase the land is postponed till the period prescribed therein is over. The Supreme Court held that Section 50 only provides that the tenant would be entitle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to purchase so much of such land as he may be entitled to purchase under Section 41 and to such purchase the provisions of sections 41 to 44 would mutatis mutandis apply. The concept of mutatis mutandis as understood in the context of Section 50 would be Sections 41 to 44 would be applicable with necessary changes in the points of detail to such purchase , that is to say, where a tenant has exercised his right to purchase the land he can purchase it to the extent permissible under Section 42. Thereafter, those parts of the sections which are pertaining to such purchase as provided under Section 41(2). This section cannot be made applicable under Section 50, as it does not pertain to the purchase but it is with regard to pos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tponement of such purchase. This is consistent with other provisions, Section 46 and 49A. Under Section 46 deemed purchase is provided from 01.04.196 except in those cases where the tenant was a minor, a widow, a serving member of the armed forces or a person subject to any physical or mental disability and in those cases deemed purchase was postponed till the disability ceased as mentioned therein. No exception is carved out in favor of a landlord who is a minor, a widow or a disabled person. Finally Section 49A was added which inter alia provides that notwithstanding anything contained in Section 41 to 46 ownership of land held by a tenant being land which is not transferred to the tenant under Section 46 or which is not purch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ased by him under Section 41 or 50 shall stand transferred to and vest in such tenant and from that date he shall be the full owner of such land, if such land is cultivated by him personally. Exception is carved out in favor of the landlord belonging to any of the categories specified in Section 38(2) i.e., in favor of a minor, a widow or a person subject to any physical or mental disability. No such exception is carved out under Section 50. Further the Supreme Court found that Section50 specifically provides that every tenant holding land under such tenancy i.e., tenancy created or restored after 01.04.1963 and cultivating it personally shall be entitled to purchase within one year from the commencement or as the case may be, the rest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oration of the tenancy so much of such land as he may be entitled to purchase under Section 41. The Supreme Court held that period one year cannot be changed by holding that sub-section (2) would be applicable and such purchase is to be postponed for an indefinite period i.e., after two years from the date of cessation of disability of the landlord. If this contention is accepted, such purchase would be postponed for a period of two years after happening of an uncertain eventuality, namely, a minor landlord becoming a major, a widow ceasing to be owner or in case of a disabled person, till cessation of the mental or physical disability. That is neither the intention of the legislature nor is it provided. What is provided for is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to sale purchase Sections 41 44 mutatis mutandis shall apply. Thus the phrase mutatis mutandis itself implies that a provision contained in other part of the statute or other statutes would have application as it is with certain changes in points of detail. - - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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