TMI Blog2018 (6) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty of the court either to enlarge the scope of legislation or the intention of the legislature, when the language of the provision is plain - The Commissioner (Appeals) has rightly adjudicated upon the controversy holding that village Derathu does not fall within the cantonment area in as such is well covered under the definition of rural area for which the notification is very much applicable - appeal dismissed - decided against Revenue. - Appeal No. E/50360/2018-DB - A/52046/2018-EX[DB] - Dated:- 28-5-2018 - Mr. Bijay Kumar, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Shri R.K. Mishra, D.R. - for the appellant Shri Jitin Singhal, Advocate - for the respondent Per Rachna Gupta : The present app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impressed upon that for availing the benefits of exemption as per Notification No. 8/2003, the unit of the manufacture has to exist in a rural area. Rule 5(H) of the said notification, while defining the rural area excludes the area falling within the Cantonment area. Rule 5(H) is extracted herein above: 5(H) Rural Area means comprised in a village as defined in the land revenue records, excluding (i) The area under any municipal committee, municipal corporation town area committee, cantonment board or notified area committee, or (ii) Any area that may be notified as an urban area by the Central Government or a State Government. It is impressed upon that as per the information obtained under RTI by the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he definition of rural area and out of the ambit of notification under which the appellant has claimed benefit. The provision is absolutely silent extending any peripheral area to be included within the definition of the said municipal area or the Cantonment Board Area. In a plethora of cases, it has been stated by various judicial pronouncements that where, the language is clear, the intention of the legislature is to be gathered from the language used. It is not the duty of the court either to enlarge the scope of legislation or the intention of the legislature, when the language of the provision is plain. The court cannot rewrite the legislation for the reason that it had no power to legislate. The court cannot add words to a statute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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