Maharashtra National Law University, Aurangabad

Principles of Legislation and Interpretation of Statutes Project

On

Rules Regarding Interpretation of Statutory Exception in Indian

Context

Submitted By:

SOUMIKI GHOSH

Roll No. 2018/BALLB/10

[B.A. LL.B (H). 4th Year, VIITH Semester]

In

October, 2021

Under The Guidance Of

Ms. Neha Tripathi

Assistant Professor (Law)

DECLARATION

1
I hereby declare that the work reported in the B.A.LL.B (Hons.) Sem VII Principles of
Legislation and Interpretation of Statutes Project entitled ― “Rules Regarding Interpretation
of Statutory Exception in Indian Context” submitted at Maharashtra National Law University,
Aurangabad is an authentic record of my work carried out under the supervision Ms. Neha
Tripathi ma’am. This work has not been submitted for any other degree or diploma. I am
solely responsible for the information contained in my Project Report. This work has not
previously been submitted to any other university, and it is not copied from any book or
website.

SOUMIKI GHOSH

2018/BALLB/10

Maharashtra National Law University, Aurangabad

INDEX

2
TOPICS PAGE NO.
Introduction 4
Significance of the study 5
Importance of the topic 5
Objectives of the study 5
Methodology 5
Scope and Limitations of the Study 5
Subject Matter 6-12
Bibliography 13
List of Cases 14

INTRODUCTION

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There are three branches to administrative force, namely the legislature, the executive and the
judiciary. The primary task of the judiciary is to interpret the statues while delivering justice.
It is the Court's responsibility to interpret any Act and make every term of the law relevant
and at per with natural justice. Whenever a dispute arises, the court interprets the legislature.
The will of the legislature is generally expressed by means of a statute so the court's primary
concern is to determine the legislature's intention in the language of the statute.

Over the year’s courts have laid down certain principles known as the 'Rules for the
Interpretation of Statutes.' Most of the statues have Objects and Purposes and a Preamble,
which helps to understand the true meaning of the words and phrases used in the Statute. It is
the duty of the courts, in reading the laws to give effect to the power-making purpose of the
law and to seek that intention in any legitimate way, but first and foremost, in the terms and
language used.

A number of linguistic devices not found in the ordinary language were born in the legislative
drafting of India and other countries. Some concern the structure of the sentence, while others
are concerned with the use of certain words and phrases. The most fair and rational method
for interpreting a statute is by exploring the intention of the legislature through texts, the
subject matter, the effect and consequences or the spirit and reason of law.1

In general, exceptions are added to an agreement in order to exempt something otherwise

covered by the main provision. An exception states that the subject-matter not exempted is
covered by the principal provision. If an operating part and an exception are repugnant, the
operating part has to be relied on. However certain decisions are taken on the principle that
the latter will of the legislature must take precedence over the substantial part of the act.

SIGNIFICANCE OF THE STUDY

1
Blackstone, Commentaries on the laws of England, vol.1, p.59.

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The study is helpful to understand the rules of exceptions and internal aids of interpretation of
a statue. It analyses the importance of exception and compares exception clauses with proviso
and analyses relevant judicial proceedings.

IMPORTANCE OF THE TOPIC

The topic emphasizes on the necessary situations for applications of internal aids, their uses
and interprets the relevant judicial decisions. It talks about how exception clause can separate
the intention of the maker from anything which would otherwise fall within the meaning of the
main clause.

OBJECTIVE OF THE STUDY

The objective is to explore, understand and elaborate the applicability of the rules of
interpretations and the laws. It also tries to explore how the laws of a judiciary are construed
or interpreted in accordance with Parliament's intention supported by aid whole delivering
justice.

METHODOLOGY

The research is descriptive and qualitative. The techniques comprised of utilizing different
textbooks, journals, research papers, database and websites. Various books helped to
understand the topic and enhance he conceptual knowledge. Secondary and Electronic
resources have been used to gather information and data. The research also relied upon the
landmark verdicts of the judiciary.

SCOPE AND LIMITATIONS OF THE STUDY

The study is only focuses on one particular internal air of interpretation which is exception
clauses. The scope is limited to the extent of comparisons between various internal aids.

AIDS OF INTERPRETATIONS

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The literal or grammatical interpretation means that the words are given their common and
normal significance and if the importance of such words is clear they should be offered
impact to whatever is their result. Thus, the customary, normal well known or strict
importance of the words must be contemplated. It is the overall guideline of understanding
that judges are not at freedom to add to or to detract from the letters of law. They need to
restrict to the language of the law. Courts can't add anything to legal arrangement which is
plain and unambiguous.2

In Keshavnanda Bharti v. State of Kerala 3, it was held that- “a word gets its 'shading' in the
setting where it is utilized. The word assembles its importance not just in the setting that it
has been utilized yet from the words utilized in comparable conditions.”

There are some supportive tools for interpretations which are also known as aids to
interpretation. Aids to interpretation of statutes are device or tool which assists in interpreting
legislation. The judiciary sometimes takes help from internal and external aids for
interpretation. Internal aids are within statutes and external aids are from outside of statute
and exception is part of internal aid of interpretation.

As expressed by the Supreme Court in K.P. Varghese v. Personal Tax Officer,

Ernakulam,4-“translation of rule being an activity in the ascertainment of importance, all that
which is intelligently applicable should be permissible. A Rule is a uniform or set up course
of things. There are three principles of translation of rules Literal, Golden and Mischief. An
Aid, then again is a gadget that helps or helps. With the end goal of development or
understanding, the court needs to take response to different inside and outside guides.”

Internal Aids-

Title of the Statute

Long Title – Each Statute has a long title which provides a description of the object of the
Act. For example, the long title of the Code of Civil Procedure, 1908, is – "An Act to
consolidate and amend the laws relating to the procedure of the Courts of Civil Judiciary."

2
Union of India v. Braj Nandan Singh, AIR 2005 SC 4403.
3
Keshavnanda Bharti v. State of Kerala, 1973 4 SCC 225.
4
K.P. Varghese v. Personal Tax Officer, Ernakulam, AIR 1981 SC 1922.

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The courts use long title to interpret some provisions of the statutes during some cases.
However it is only useful to the extent of reducing uncertainty and misunderstanding and is
not a definitive aid in the understanding of the provisions of a statute.

Preamble

Preamble is an introductory statement in the act, setting forth the motive, object and reason
which government is seeking to achieve through legislation. It has the role to convey certain
facts. The Preamble contains the reasoning and objective of the act and is an internal aid tool
for interpretation.

Illustration

Illustration to clarify a certain provision in a statute is present in some Acts. The example
illustrates the legislature's purpose and may be stated in the case of ambiguities or disgust.
The court emphasizes that they are not exclusive and the concept might not be completely
clarified by the example in the section. Section shall prevail in the case of repugnance
between section and illustrations.

Marginal Note

A notice which expresses the effect of the section, although not part of the statute is inserted
on the side of the sections. They are also known as Side Notes, and draftsmen and not
lawmakers insert them.

The rule of interpretation is that in the past, an aid is taken from marginal notes when the
apparent sense of this clause is in question, but marginal notes do not have any role to play,
since they have either been introduced by lawmakers or form part of the Legislation,
according to the current opinion of the Court. However, marginal notes are sometimes
referred to as the constituent assembly for the reading of the constitution. The Supreme Court
in Bengal Immunity Company v. State of Bihar5 held that- “the marginal notes of Article 286
are a part of the Constitution of India concerning restrictions on the taxation on the selling or
purchase.”

Explanations

5
Bengal Immunity Company v. State of Bihar AIR 1955 SC 661.

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The clarifications are present to clarify the importance of a specific arrangement and to
eliminate inevitable questions if the clarification is not there. The reason for clarifications is
to clarify the significance and goal of act, to explain if there might be an occurrence of lack
of definition or unclearness and to offer extra help to the object of the demonstration. In any
case, it doesn't extend or reduce the importance of the arrangement and just attempts to
eliminate vulnerability and on account of contention among clarification and principle
segment, the obligation of the court is to fit the two.

Headings

Headings work as introduction to a topic. Headings are prefixed to a particular provision or a

set of provisions in a statute. These headings have been treated by courts as preludes to the
provision or set of provisions. The standard understanding is that the heading can't control the
plain expressions of the arrangement however on the off chance that after the plain perusing
of the segment more than one importance is conceivable, really at that time the court may
look for direction from the headings. In Krishnaya v. State of A.P. & Others,6 it was held
that- “the headings prefixed to the sections could not govern the plain words of the
provisions. Only in the event of uncertainty or doubt, the heading or sub-heading can be
referred to as help for the creation of a clause.”

Similarly there are tools like Definition or Interpretation clause, Punctuation, Saving Clause,
Proviso and Exception.

6
Krishnaya v. State of A.P. And Ors AIR 2005 AP 10.

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EXCEPTIONS AND SAVING CLAUSES

(a) A saving clause or exception being a later passage in an enactment prevails over the
substantive portion it follows.

(b) An exception may be referred to for the purpose of construing the enacting portion.

(c) But an exception or saving clause does not extend the terms of the section.

(d) An exception exempts something which would otherwise fall within the purview of the
general words of a statute. The substantial distinction between a proviso and an exception is
that the former follows an enacting clause, and qualifies it in certain specified cases, while
the latter is part of the enacting clause, and is of general application. While there is
considerable similarity between an exception and a proviso—each restrains the enacting
clause and operates to except something which would otherwise fall within the general terms
of the statute, there is a technical difference between them, although even that is frequently
ignored and the two terms are used synonymously. The exception, however, operates to
affirm the operation of the statute to all cases not excepted and excludes all other exceptions;
that are; it exempts something which would otherwise fall within the general words of the
statute. A proviso, on the other hand, is a clause added to an enactment for the purpose of
acting as a restraint upon, or as a qualification of the generality of the language which it
follows. The practical effect of the distinction is that a plaintiff or prosecutor must prove that
the particular case was not within the exception, whereas a proviso is a matter for the
defence.

(e) If an exception is repugnant to the operative part of the section, it must be ignored,
whereas a repugnant proviso might repeal the preceding enactment.

(f) Where a general intention is expressed in an Act, which also expresses a particular
intention, which is incompatible with the general intention, the particular intention must be
considered an exception.

g) Exceptions must be construed strictly and strongly against the party trying to take the
benefit.

(h) The mention of certain exceptions to the general rule implies that no other exceptions
were contemplated.

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(i) Saving clauses are generally inserted when a statute is repealed and re-enacted. The effect
is that the repealed statute remains in force as regards the rights the party previously had; but
it does not create new rights in its favour.

(j) A saving clause is generally introduced into the repealing Act, in order to safeguard rights
which, but for such saving, would be lost.

(k) A saving clause which is repugnant to the body of the Act is void.

(l) A saving clause would not give any further right than that a party already had.

In Punjab Province v. Daulat Singh7, Section 13-A introduced in the Punjab Alienation of
Land Act, 1900, by the Second Amendment Act of 1938, was contended to be inoperative on
the ground that it contravened Section 298(1) of the Government of India Act, 1935. Section
13-A provided that alienation in favour of a member of a notified tribe would be good, but
bad if made in favour of one who was not a member of such a tribe; and Section 298(1)
provided that no subject of His Majesty domiciled in India could on grounds of descent
(among other things) be prohibited from acquiring, holding or disposing of property. Sub-
section (2) of Section 298 saves the operation of such laws insofar as they prohibit the sale or
mortgage of agricultural land. It was held by the majority:

“It is true that a saving clause cannot be used to extend the scope of the prohibition contained
in the main or enacting clause, because, a saving clause may often be added by way of
abundant caution. But this will not justify the view, when the language of sub-section (1) of
Section 298 clearly covers one class of alienees, that it is not discrimination prohibited by
sub-section (1). The legislation clearly contravenes sub-section (1) of Section 298; but, to a
certain extent, its operation is nevertheless saved by sub-section (2).”

In Kehar Singh v. State (Delhi Admn.)8, it was held: “A single exception given in a provision
means other exceptions are ruled out.”

Exception is usually applied to an enactment with the intention of exempting anything which
would otherwise fall within the scope of the main clause. In the event of a disparity between
the exception and the primary enactment, the other must be relied upon. However, in many
cases the last aim of the legislature is to rely on exceptions. An exception affirms that the
things not exempted are covered under the main provision. In case a repugnancy between an
7
AIR 1942 FC 38: 1942 FCR 67.
8
(1988) 3 SCC 609: 1988 SCC (Cri) 711.

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operative part and an exception, the operative part must be relied on. Some decisions have,
however, been given on the principle that an exception, being the latter will of the legislature,
must prevail over the substantive portion of the enactment.9

In Director of Secondary Education v. Pushpendra Kumar10, the Supreme Court held that-
“An arrangement in the idea of an exception can be so deciphered as to support the
fundamental order and consequently invalidate, the privilege presented by the primary
institution.”

The court has explained the difference between proviso and exceptions. In CIT vs. Ajax
Products Ltd.11 it was held- “whether a proviso is interpreted as limiting the principle
arrangement or as a meaningful condition, it can't be separated from the arrangement to
which it remains as a proviso. It should be understood agreeably with the principle
sanctioning.”

So the basic difference is Proviso has a broader purpose than the exception, as the exception
only exempts certain items from being included in the main enactment, while the exception
not only exempts certain situations but also allows for a necessary condition, qualification or
optional addition to the enactment. Proviso opposes the main act, although the exception is
part of the main act.

CONCLUSION
9
Bhattacharyya, Prof. T, Interpretation of Statues.
10
Director of Secondary Education v. Pushpendra Kumar AIR 1998 SC 2230.
11
CIT v. Ajax Products Ltd 1965 AIR 1358.

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The purpose of interpretation is to include every possible situation in the scope of an act and
enhance the same. Every legal framework tries to deliver justice and equity though the best
ways of understanding the intention of a particular legislation. The words used in the text of
statute are not always very clear, express or unambiguous and consequently, in such cases it
is the duty of courts to decide an unmistakable and unequivocal importance of the words or
expressions utilized and simultaneously eliminate all the questions and confusions. The
courts get into interpretation every now and then as the judiciary is obligated to act on the
basis of the legislature's true purpose while delivering justice. It is implied that the legislation
never intends to promote bias, injustice or violation of the rule of natural justice, so while
interpreting statutes court must remember that justice is more important than the mere
language of the act in some cases and in some cases the only way to deliver justice is to
provide an explanation of the exacts words of a statute.

BIBLIOGRAPHY1

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 Bhattacharyya, Prof. T, Interpretation of Statues, Eastern Book Company,
Fifth ed, 2010.
 Blackstone, Commentaries on the laws of England, vol.1.

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LIST OF CASES

 Punjab Province v. Daulat Singh, AIR 1942 FC 38: 1942 FCR 67.
 Union of India v. Braj Nandan Singh, AIR 2005 SC 4403
 Kehar Singh v. State (Delhi Admn.) (1988) 3 SCC 609: 1988 SCC (Cri) 711.
 Keshavnanda Bharti v. State of Kerala, 1973 4 SCC 225
 K.P. Varghese v. Personal Tax Officer, Ernakulam, AIR 1981 SC 1922
 Bengal Immunity Company v. State of Bihar AIR 1955 SC 661
 Krishnaya v. State of A.P. And Ors AIR 2005 AP 10
 Director of Secondary Education v. Pushpendra Kumar AIR 1998 SC 2230
 CIT v. Ajax Products Ltd 1965 AIR 1358

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